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 $930 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 $12,950. Note: Leave no answer blank. Enter zero if applicable. _ast year Louis claimed itemized deductions of $13,230. Louis's itemized deductions included state income taxes paid of $1,780 and other state or local taxes. b. Last year Louis had itemized deductions of $10,830 and he chose to claim the standard deduction. Louis's itemized deductions included state income taxes paid of $1,780 and no other state or local taxes. c. Last year Louis claimed itemized deductions of $14,420. Louis's itemized deductions included state income taxes paid of $2,780 and no other state or local taxes