Frank and Liz are married. During 2016, Frank has $2,800 in state income taxes withheld from his paycheck, and Liz makes estimated tax payments totaling $2,200. In May 2017, they receive a state tax refund of $465. What is the proper tax treatment of the refund in 2017 if
a. They use the standard deduction?
b. They have itemized deductions other than state income taxes of $8,100?
c. They have itemized deductions other than state income taxes of $7,700?