Norma, who is single and uses the cash method of accounting, lives in a state that imposes an income tax. In April 2020, she files her state income tax return for 2019 and pays an additional $1,000 in state income taxes. During 2020, her withholdings for state income tax purposes amount to $7,400, and she pays estimated state income tax of $700. In April 2021, she files her state income tax return for 2020, claiming a refund of $1,800. Norma receives the refund in August 2021. Norma has no other state or local tax expenses. If an amount is zero, enter " 0 ". a. Assuming that Norma itemized deductions in 2020, how much may she daim as a deduction for state income taxes on her federal return for calendar year 2020 (filed April 2021)? b. Assuming that Norma itemized deductions in 2020 (which totaled $20,000 ), how will the refund of $1,800 that she received in 2021 be treated for Federal income tax purposes? Norma will include $ as income in 2021. c. Assume that Norma itemized deductions in 2020 (which totaled $20,000 ) and that she elects to have the $1,800 refund applied toward her 2021 state income tax liability. How will the $1,800 be treated for Federal income tax purposes? Norma will include s as income in 2021. d. Assuming that Norma did not itemize deductions in 2020 , how will the refund of $1,800 received in 2021 be treated for Federal income tax purposes