Louis files as a single taxpayer. In April of this year (2021) he received a $920 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 $12,400. (Leave no answer blank. Enter zero if applicable.)

a. Last year Louis claimed itemized deductions of $12,670. Louiss itemized deductions included state income taxes paid of $2,205 and no other state or local taxes.

refund to be included in gross income ___________

b. Last year Louis had itemized deductions of $9,970 and he chose to claim the standard deduction. Louiss itemized deductions included state income taxes paid of $2,205 and no other state or local taxes.

refund to be included in gross income ____________

c. . Last year Louis claimed itemized deductions of $13,410. Louiss itemized deductions included state income taxes paid of $3,235 and no other state or local taxes.

refund to be included in gross income ____________