Jackie is a cash basis taxpayer. In 2019, she paid state income taxes of $15,000. In early 2020, she filed her 2019 state income tax return and received a $1,500 refund. Which of the following statements is true?

a.If Jackie itemized her deductions in 2019 on her Federal income tax return and her itemized deductions exceeded the standard deduction by at least $1,500, she must include the $1,500 in her 2020 Federal gross income.

b.If Jackie took the standard deduction on her 2019 Federal income tax return, she must include the $1,500 in her 2020 Federal gross income.

c.If Jackie itemized deductions on her 2019 tax return, she must take the standard deduction in 2020.

d.If Jackie took the standard deduction on her 2019 Federal income tax return, she must amend her 2019 tax return.

e.If Jackie itemized her deductions in 2019, she must amend her 2019 Federal income tax return to reduce her itemized deductions.