Nichole, who is single and uses the cash method of accounting, lives in a state that imposes an income tax. In April 2021 , she files her state income tax return for 2020 and pays an additional $1,000 in state income taxes. During 2021, her withholdings for state income tax purposes amount to $7,400, and she pays estimated state income tax of $700. In April 2022, she files her state income tax return for 2021 , claiming a refund of $1,800. Nichole receives the refund in August 2022. Nichole has no other state or local tax expenses. If an amount is zero, enter " 0 ". a. Assuming that Nichole itemized deductions in 2021, how much may she claim as a deduction for state income taxes on her Federal return for calendar year 2021 (filed April 2022)? $ b. Assuming that Nichole itemized deductions in 2021 (which totaled $20,000 ), how will the refund of $1,800 that she received in 2022 be treated for Federal income tax purposes? Nichole will include $ as income in 2022. c. Assume that Nichole itemized deductions in 2021 (which totaled $20,000 ) and that she elects to have the $1,800 refund applied toward her 2022 state income tax liability. How will the $1,800 be treated for Federal income tax purposes? Nichole will include $ as income in 2022. d. Assuming that Nichole did not itemize deductions in 2021 , how will the refund of $1,800 received in 2022 be treated for Federal income tax purposes? Nichole will include $ as income in 2022