Indicate whether the following statements are "True" or "False" regarding the itemized deduction for state and local income taxes and sales taxes paid. a. Individuals can elect to deduct both their state and local income taxes and their sales/use taxes paid as itemized deductions on Schedule A. b. Cash basis taxpayers are entitled to deduct state income taxes withheld by the employer in the year the taxes are withheld. c. If the taxpayer overpays state income taxes because of excessive withholdings or estimated tax payments, part or all of the refund received maybe included in gross income of the following year to the extent the deduction reduced taxable income in the prior year. False