! Required information (The following information applies to the questions displayed below.] Louis files as a single taxpayer. In April of this year he received a $1,140 refund of state income taxes that he paid last year. How much of the refund, if any, must Louis include in gross income under the following independent scenarios? Assume the standard deduction last year was $12,400. (Leave no answer blank. Enter zero if applicable.) a. Last year Louis claimed itemized deductions of $12,890. Louis's itemized deductions included state income taxes paid of $2,500 and no other state or local taxes. Refund to be included in gross income b. Last year Louis had itemized deductions of $10,630 and he chose to claim the standard deduction. Louis's itemized deductions included state income taxes paid of $2,500 and no other state or local taxes. Refund to be included in gross income c. Last year Louis claimed itemized deductions of $14,420. Louis's itemized deductions included state income taxes paid of $4,075 and no other state or local taxes. Refund to be included in gross income