Answer those questions in different scenarios below:

a. A and B, married, received an $800 state tax refund in 2022. They had itemized deductions in 2021 of $25,200. How much of their refund, if any, is taxable?

b. A owns a rental house that he accounts for using the accrual basis for tax purposes. The house rents for $900 a month and was rented all year. The tenant paid A $13,500 during 2021 (Nov 2020 Jan 2022 rent). November and December 2020 rent was late and not paid until 2021. The tenant paid the first month of rent early for 2022. How much should A include in gross income?

c. On 9/1/2020, A received $48,000 to provide consulting services to a client over 24 months beginning 11/1/2020. How much income will A recognize in 2021 assuming she is cash basis?

d. On 7/1/2020, A received $63,360 to provide consulting services to a client over 24 months beginning 8/1/2020. How much income will A recognize in 2021 assuming she is accrual basis?