Nichole, who is single and uses the cash method of accounting, lives in a state that imposes an income tax. In April 2022, she files her state income tax return for 2021 and pays an additional $1,640 in state income taxes. During 2022, her withholdings for state income tax purposes amount to $5,740, and she pays estimated state income tax of $1,148. In April 2023, she files her state income tax return for 2022, daiming a refund of $2,952. Nichole recelves the refund in August 2023. Nichole has no other state or local tax expenses. If an amount is zero, enter " 0". a. Assuming that Nichole itemized deductions in 2022, how much may she claim as a deduction for state income taxes on her Federal return for calendar year 2022 (filed April 2023)? b. Assumino that Nichole itemized deductions in 2022 (which totaled $20,000 ), how will the refund of $2,952 that she received in 2023 be treated for Federal income tax purposes? Nichole will indude : as income in 2023. c. Assume that Nichole itemized deductions in 2022 (which totaled $20,000 ) and that she elects to have the $2,952 refund applied toward her 2023 state income tax liability. How will the $2,952 be treated for Federal income tax purposes? Nichole will indude as income in 2023. 4. Assuming that Nichole did not itemize deductions in 2022, how will the refund of $5,952 received in 2023 be treated for Federal income tax purposes? Nichole will indude as income in 2023