(LO2) In the current tax year, Carlos received a state income tax refund related to taxes he had paid for the previous tax year. The refund was \(\( \$ \) 400\), and Carlos also received interest income of \(\( \$ \) 5\) on the refund. In the previous year, Carlos itemized deductions on his federal income tax return, and they exceeded his standard deduction by \(\( \$ \) 3,000\). How much income must Carlos report from these receipts? a. \(\( \$ \) 0\) b. \(\( \$ \) 5\) c. \(\( \$ \) 400\) d. \(\( \$ \) 405\)