Each of the following taxpayers received a state income tax refund in 2014. In all cases, the taxpayer has a filing status of married filing jointly. What amount of the refund is properly included in 2014 income?
a. Refund of $729; taxpayer did not itemize deductions in 2013.
b. Refund of $591; taxpayer had $13,220 of itemized deductions in 2013.
c. Refund of $927; taxpayer had itemized deductions of $12,600 in 2013.