I need help with part c. Thanks

Frank and Liz are married. During 2018, Frank has $2,800 in state income taxes withheld from his paycheck, and Liz makes estimated tax payments totaling $2,200. In May 2019, they receive a state tax refund of $465. If an amount is zero, enter "0".

a. How much of the refund is included in 2019 taxable income if they use the standard deduction? $ 0

b. How much of the refund is included in 2019 taxable income if they have itemized deductions other than state income taxes of $19,500? $ 465

c. How much of the refund is included in 2019 taxable income if they have itemized deductions other than state income taxes of $19,250? $