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 $1,080 in state income taxes. During 2022, her withholdings for state income tax purposes amount to $3,780, and she pays estimated state income tax of $756. In April 2023, she files her state income tax return for 2022, claiming a refund of $1,944. Nichole receives 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. Assuming that Nichole itemized deductions in 2022 (which totaled $20,000), how will the refund of $1,944 that she received in 2023 be treated for Federal income tax purposes? Nichole will include $ as income in 2023. c. Assume that Nichole itemized deductions in 2022 (which totaled $20,000) and that she elects to have the $1,944 refund applied toward her 2023 state income tax liability. How will the $1,944 be treated for Federal income tax purposes? Nichole will include $ as income in 2023. d. Assuming that Nichole did not itemize deductions in 2022, how will the refund of $1,944 received in 2023 be treated for Federal income tax purposes? Nichole will include $ as income in 2023.