Each of the following taxpayers received a state income tax refund in 2021. In all cases, the taxpayer has a filing status of married filing jointly. What amount of the refund is properly included in 2021 income? Refund of $729; taxpayer did not itemize deductions in 2020. Refund of $591; taxpayer had $25,391 of itemized deductions in 2020. Refund of $927; taxpayer had itemized deductions of $25,100 in 2020