2. Tonya, age 25, is a single cash basis taxpayer. For 2022, she had AGI of $100,000, total itemized deductions of $13,950 (versus the basic standard deduction allowable in 2022 of $12,950), which included the payment of state income taxes of $6,000 and state property taxes of $6,500. In early 2023, Tonya filed her 2022 state income tax return and received a $1,400 income tax refund. How much, if any, of Tonya's 2022 state income tax refund must be recognized as taxable gross income in 2023? a. $0. b. $500. c. $1,000. d. $1,400. e. None of the above. Bilzup gorg bonoqon ted 000,008 a noits