a. Last year Louis claimed itemized deductions of $12,800. Louiss itemized deductions included state income taxes paid of $2,020 and no other state or local taxes.

b. Last year Louis had itemized deductions of $10,040 and he chose to claim the standard deduction. Louiss itemized deductions included state income taxes paid of $2,020 and no other state or local taxes.

c. Last year Louis claimed itemized deductions of $13,960. Louiss itemized deductions included state income taxes paid of $3,155 and no other state or local taxes.