Required: Each of the following taxpayers received a state income tax refund in 2020. In all cases, the taxpayer has a filing status of married filing Jointly. The standard deduction in 2019 was $24,400 What amount of the refund is properly included in 2020 income? a. Refund of $747, taxpayer did not itemize deductions in 2019. b. Refund of $681: taxpayer had $25,661 of itemized deductions in 2019. c. Refund of $981; taxpayer had itemized deductions of $24,880 in 2019. Taxable refund a b c