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 $24,000. What amount of the refund is properly included in 2020 income? a. Refund of $730; taxpayer did not itemize deductions in 2019. b. Refund of $596; taxpayer had $25,406 of itemized deductions in 2019. c. Refund of $930; taxpayer had itemized deductions of $24,710 2019. Taxable refund a. $ 0 b. $ 596 C. $ 90