James received a 2018 Form 1099-G with $600 in box 2 and 2017 in box 3. Which of the following is not true about this income?

Choose one answer.

	a. Some of it may be taxable if he itemized his deductions in 2017, including a deduction for state income taxes.
	b. None of it is taxable if he did not itemize in 2017.
	c. If any amount is taxable, it is to be reported on line 10 of Schedule 1.
	d. If he itemizes in 2018, reduce the deduction for state taxes by $600.