a. Myrna and Geoffrey filed a joint tax return in 2020. Their AGI was $103,825, and itemized deductions were $26,600, which included $6,650 in state Income tax and no other state or local taxes. In 2021, they received a $5,320 refund of the state income taxes that they paid in 2020. The standard deduction for married filing jointly in 2020 was $24,800. b. Veronica filed as a single taxpayer in 2020. Her AGI was $239,500, and itemized deductions were $47,900. Her local property taxes were $15,700 and her state income taxes were $20,800. In 2021. Veronica received a $3,900 refund of the state income taxes she paid in 2020. The standard deduction for single filers in 2020 was $12,400