Norma, who is single and uses the cash method of accounting, lives in a state that imposes an income tax. In April 2016, she files her state income tax return for 2015 and pays an additional exist5, 960 in state income taxes. During 2016, her withholdings for state income tax purposes amount to exist20, 860, and she pays estimated state income tax of exist4, 172. In April 2017, she files her state income tax return for 2016, claiming a refund of exist10, 728. Norma receives the refund in August 2017. If an amount is zero, enter "0". a. Assuming that Norma itemized deductions in 2016, how much may she claim as a deduction for state income taxes on her Federal return for calendar year 2016 (filed April 2017)? b. Assuming that Norma itemized deductions in 2016 (which totalled exist20,000), how will the refund of exist10, 728 that she received in 2017 be treated for Federal income tax purposes? Norma will have of c. Assume that Norma itemized deductions in 2016 (which totalled exist20,000) and that she elects to have the exist10, 728 refund applied toward her 2017 state income tax liability. How will the exist10, 728 be treated for Federal income tax purposes? Norma will have of d. Assuming that Norma did not itemize deductions in 2016, how will the refund of exist10, 728 received in 2017 be treated for Federal income tax purposes? Norma will include as income in 2017