Tonya is a cash basis taxpayer. In $2023,$ she paid state income taxes of $$8,000$ and property taxes of $$5,500.$ In early $2024,$ she filed her $2023$ state income tax return and received a $$900$ refund.

a$.$ If Tonya itemized her deductions in $2023$ on her Federal income tax return, the refund will not affect her $2024$ tax return.

b$.$ If Tonya itemized her deductions in $2023$ on her Federal income tax return, she must amend her $2023$ Federal income tax return and use the standard deduction.

c$.$ If Tonya itemized her deductions in $2023$ on her Federal income tax return and her itemized deductions exceeded the standard deduction by more than $$900,$ she must recognize $$900$ income in $2024$ under the tax benefit rule.

d$.$ If Tonya itemized her deductions in $2023$ on her Federal income tax return, she should amend her $2023$ return and reduce her itemized deductions by $$900.$