Viktor, who is from Russia, earned wages of $12,335 in 2022. He had $280 withheld for state income taxes. He listed the state taxes as a deduction on his federal tax return in 2022 which lowered his taxable income. Viktor received a state refund of $200 in 2023 from the 2022 tax return. Will Viktor report his state tax refund as income on his Form 1040-NR in 2023 or amend his 2022 return? a. He needs to include the state income tax refund on his 2023 federal return. b. He will remove the $125 state taxes from his 2022 deductions with an amended return. c. He does not need to do anything with his state income tax refund.