Each of the following taxpayers recelved a state income tax refund in 2018. In all cases, the taxpayer has a filling 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 $740; taxpayer did not itemize deductions in 2017 b. Refund of $646; taxpayer had $13,456 of itemized deductions in 2017 c. Refund of $960: taxpayer had Itemized deductions of $13,110 in 2017 refun