Richs filing status is single. In July of 2020 he received a $1,450 income tax refund from the state of Utah (for taxes he paid in 2019). How much of the refund, if any, must Rich include in gross income under the following scenarios. The standard deduction for a single taxpayer was $12,200 in 2019.

a. Last year Rich claimed itemized deductions of $19,500. His itemized deductions included state income taxes paid of $4,800.

b.Last year Rich had itemized deductions of $8,300, so he chose to claim the standard deduction.

c.Last year Rich had itemized deductions of $13,750. His itemized deductions included state income taxes paid of $4,800.