5. Tonya is a cash hasi taxpayer. In 2018, she paid state income taxes of $6.000. In early 2019, she filed her 2018 state income tax return and received a 600 refund. a. If Tonya temired her deductions in 2018 on her Federal income tax return and her itemized deductions exceeded the standard deduction by at least 5600, she must amend her 2018 return to reduce her itemized deductions. b. If Tonya itemired her deductions in 2018 on her Federal income tax return and her itemized deductions exceeded the standard deduction by at least $600, she must include the $600 in her 2019 gross income. c. If Tonya itemired her deductions in 2018, she must amend her 2018 Federal income tax return and use the standard deduction d. Tonya must recognize $600 as income from discharge of indebtedness. e. None of the above