L. A. and Paula file as married taxpayers. In August of this year, they received a $6,750 refund of state income taxes that they paid last year. How much of the refund, if any, must L. A. and Paula include in gross income under the following independent scenarios? Assume the standard deduction last year was $24,000. (Leave no answer blank. Enter zero if applicable.) a. Last year L. A. and Paula had itemized deductions of $119,120, and they chose to claim the standard deduction. Refund to be included b. Last year L. A. and Paula claimed itemized deductions of $33,750. Their itemized deductions included state income taxes paid of $7,620 and no other state or local taxes. Refund to be included c. Last year L. A. and Paula claimed itemized deductions of $30,450. Their itemized deductions included state income taxes paid of $13,700, which were limited to $10,000 due to the cap on state and local tax deductions. Refund to be included Larry purchased an annuity from an insurance company that promises to pay him $1,000 per month for the rest of his life. Larry paid $113,880 for the annuity. Larry is in good health and he is 72 years old. Larry received the first annuity payment of $1,000 this month. Use the expected number of payments in Exhibit 5-1 for this problem. (Round "Expected return multiple" answer to 1 decimal place and all other answers to the nearest whole number.) a. How much of the first payment should Larry include in gross income? Amount to be included b. If Larry lives more than 15 years after purchasing the annuity, how much of each additional payment should he include in gross income? Amount to be included