In 2014, Fred received a $1,000 refund of state income taxes withheld from his salary during 2013. For each of the following cases, indicate whether Fred must include any portion of the refund in his 2014 gross income.
a. Fred did not itemize during 2013.
b. Fred does not itemize during 2014.
c. Fred uses the accrual method for determining his deduction for state income taxes.
d. Fred suffered a net loss during 2013 of $20,000.
e. Fred suffered a net loss during 2014 of $20,000.
f. Fred's itemized deductions during 2013 exceeded the standard deduction by $400.