Frank and Liz are married. During 2016, Frank has $2,800 in state income taxes withheld from his paycheck, and Liz makes estimated tax payments totaling $2,200. In May 2016, they receive a state tax refund of $465. If an amount is zero, enter "0".

a.	How much of the refund is included in 2017 taxable income if they use the standard deduction?	$
b.	How much of the refund is included in 2017 taxable income if they have itemized deductions other than state income taxes of $8,100?	$
c.	How much of the refund is included in 2017 taxable income if they have itemized deductions other than state income taxes of $7,700?