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Harvey itemized deductions on his 2021 income tax return and was able to deduct all state and local income taxes paid. Harvey plans to itemize deductions again in 2022 and the following information is available regarding state and local income taxes: Assuming he deducts state and local income taxes, how should this information be reported by Harvey on his 2022 tax return? a. Itemized deduction for state and local income taxes of $12,300 b. Itemized deduction for state and local income taxes of $10,000 and income from state and local tax refund of $500 c. Itemized deduction for state and local income taxes of $12,800 d. Itemized deduction for state and local income taxes of $12,500, and income from state and local tax refund of $200