Simon is single and a stockbroker for a large investment bank. During 2011, he has withheld from his paycheck $2,250 for state taxes and $400 for city taxes. In June 2012, Simon receives a state tax refund of $145. What is the proper tax treatment of the refund in 2012 if
a. Simon uses the standard deduction?
b. Simon has itemized deductions other than state and city income taxes of $4,500?
c. Simon has itemized deductions other than state and city income taxes of $3,200?