Each of the following taxpayers received a state income tax refund in 2016. In all cases, the taxpayer has a filing status of married filing jointly. What amount of the refund is properly included in 2016 income? www.irs.gov

1. Refund of $729; taxpayer did not itemize deductions in 2015.
2. Refund of $591; taxpayer had $13,220 of itemized deductions in 2015.
3. Refund of $927; taxpayer had itemized deductions of $13,000 in 2015.