Each of the following taxpayers received a state income tax refund in $2023.$ In all cases, the taxpayer has a filing status of married filing jointly. The standard deduction in $2022$ was $$25,900.$

Required:

What amount of the refund is properly included in $2023$ income?

a$.$ Refund of $$732$; taxpayer did not itemize deductions in $2022.$

b$.$ Refund of $$606$; taxpayer had $$27,260$ of itemized deductions in $2022.$

c$.$ Refund of $$936$; taxpayer had itemized deductions of $$26,260$ in $2022.$

Answer is complete but not entirely correct.

$\backslash$table$[[,$Taxable$],[$refund$,,],[$a$.,$$$,0],[$b$.,$$$,0$