Due to a change in her living situation, Tahira Bastianich, a single taxpayer, had to repay social security benefits that she received and included in her gross income in a prior year. In 2021, she repaid more than she received in benefits. In early 2022, she received the following Form SSA-1099 reporting information about the amount of benefits paid as well as the amount of benefits repaid during the year. Assuming general rules and circumstances, choose the statement that best describes how Tahira should report this repayment on her 2021 return.

a)She may deduct the excess repayment amount shown in Box 5 in the section for "Other Itemized Deductions" on Schedule A, indicating that this is a deduction for repayment of amounts under a claim of right OR she may use the amount to figure a refundable credit, whichever is most favorable.

b)She may use the repayment amount shown in Box 4 to figure a refundable tax credit.

c)She may deduct the repayment amount shown in Box 4 in the section for "Other Itemized Deductions" on Schedule A, indicating that this is a deduction for repayment of amounts under a claim of right.

d)She will not be able to deduct the repayment on her tax return.