Each of the following taxpayers received a state income tax refund in 2018. In all cases, the taxpayer has a filing status of married filing jointly. The standard deduction in 2017 was $12,700. What amount of the refund is properly included in 2018 income? a. Refund of $747; taxpayer did not itemize deductions in 2017. b. Refund of $681; taxpayer had $13,561 of itemized deductions in 2017. c. Refund of $981; taxpayer had itemized deductions of $13,180 in 2017. Taxable refund a. b. C