The Clarks, who file their income taxes as married filing jointly, paid $108,000 of state income taxes in 2019 and itemized deductions. This state income tax deduction was their only deductible tax. In 2020, they will receive a $100,000 state tax refund? How much income should the Clarks recognize regarding the receipt of the state tax refund?

Group of answer choices

a) $8,000 income

b) $10,000 income

c) $100,000 income

d) $108,000 income

e) None of the above