Louis files as a single taxpayer.In april of this year he received a $1400 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 $6,300.

a.Last year Louis claimed itemized deduction of $6,359. Louis's itemized deductions included state income taxes paid of $2,530. b. Last yeat Louis had itemized deductions of $4,360 and he chose to claim the standard deducion, Louis's itemized deductions included state income taxes paid od $2,530. c. Last year Louis claimed itemized deductions of $8,080. Louis's itemized deductions included state income taxes paid of $3,885.