Simon is single and a stockbroker for a large investment bank. During 2020, he has withheld from his paycheck $2,250 for state taxes and $400 for city taxes. In June 2021, Simon receives a state tax refund of $145. Enter the amount Simon should include in his 2021 taxable income based on the scenarios stated below. If an amount is zero, enter "O". a. How much is included in 2021 taxable income if Simon uses the standard deduction? 0 b. $ 145 X How much is included in 2021 taxable income if Simon has itemized deductions other than state and city income taxes of $10,350? C. How much is included in 2021 taxable income if Simon has itemized deductions other than state and $ 50 X city income taxes of $9,850