Louis files as a single taxpayer. In April of this year he received a $1,170 refund of state income taxes that he paid last year. How much of the refund, if any, must Louis include in gross income under the following independent scenarios? Assume the standard deduction last year was $6,350. Last year Louis claimed itemized deductions of $6,403.

a. Louiss itemized deductions included state income taxes paid of $2,050.

b. Last year Louis had itemized deductions of $4,190 and he chose to claim the standard deduction. Louiss itemized deductions included state income taxes paid of $2,050.

c. Last year Louis claimed itemized deductions of $7,850. Louiss itemized deductions included state income taxes paid of $3,400.