On April 30, 2018, Justin received state income tax refund of $500 on his 2017 state tax return. justin used the standard deduction on 2017 federal income tax return. How should Justin report the $500 state income tax refund on his 2018 tax return? O A. He should report $500 income on his 2018 tax return and the refund increases his 2018 gross income by ss00. O B. He should reduce the amount of his state income tax deduction on 2018 Schedue A by $500 O C. He should amend his 2017 tax return. D.The $500 state income tax refund has no impact on his 2017 or 2018 tax returns. O