182.) What can be said of the tax consequences flowing from the refund in 2022 of a state income tax deducted as a 2021 itemized deduction?

A) The refund might be taxable in 2022.

B) The refund in 2022 may require amending 2021's return for state income taxes deducted on Schedule A.

C) The refund will always be taxable because state income taxes are generally considered deductible.

D) None of the above.