Joyce is a single, cash-method taxpayer. On April 11, 2022, Joyce paid \($120\) in state income taxes with her 2021 state income tax return. During 2022, Joyce had \($1,600\) in state income taxes withheld. On April 13, 2023, Joyce paid \($200\) with her 2022 state tax return. During 2023, she had \($2,100\) in state income taxes withheld from her paycheck. Upon filing her 2023 tax return on April 15, 2024, she received a refund of \($450\) for excess state income taxes withheld. Joyce had total AGI in 2023 and 2024 of \($51,000\) and \($53,500,\) respectively. In 2023, Joyce also paid \($13,500\) in qualified residence interest.

a. What is the amount of state income taxes Joyce may include as an itemized deduction for 2022?

b. What is Joyce’s allowed itemized deduction for state income taxes for 2023?

c. What is Joyce’s taxable income for 2023?