Each of the following taxpayers received a state income tax refund in 2020. In all cases, the taxpayers has filing status if married filing jointly. The standard deduction in 2019 was $24,400. What amount of the refund is properly included in 2020 income?

a) Refund of $730 taxpayer did not itemize deductions in 2019

b) Refund of $596 taxpayer has $25,406 of itemized deductions on 2019

c) Refund of $930 taxpayer has itemized deductions of $24,710 in 2019

table A,B,C