Nichole, who is single and uses the cash method of accounting, lives in a state that imposes an income tax. In April 2023, she files her state income tax return for 2022 and pays an additional $800 in state income taxes. During 2023, her withholdings for state income tax purposes amount to $2,800, and she pays estimated state income tax of $560. In April 2024, she files her state income tax return for 2023 , claiming a refund of $1,440. Nichole receives the refund in August 2024. Nichole has no other state or local tax expenses. If an amount is zero, enter " 0 ". a. Assuming that Nichole itemized deductions in 2023 , how much may she claim as a deduction for state income taxes on her Federal return for calendar year 2023 (filed in April 2024)? \$ b. Assuming that Nichole itemized deductions in 2023 (which totaled $20,000 ), how will the refund of $1,440 that she received in 2024 be treated for Federal income tax purposes? Nichole will include \$ as income in 2024. c. Assume that Nichole itemized deductions in 2023 (which totaled $20,000 ) and that she elects to have the $1,440 refund applied toward her 2024 state income tax liability. How will the $1,440 be treated for Federal income tax purposes? Nichole will include $ as income in 2024. d. Assuming that Nichole did not itemize deductions in 2023 , how will the refund of $1,440 received in 2024 be treated for Federal income tax purposes? Nichole will include $ as income in 2024