Simon is single and a stockbroker for a large investment bank. During 2010, he has withheld from his paycheck $2,250 for state taxes and $400 for city taxes. In June 2011, Simon receives a state tax refund of $145. What is the proper tax treat- ment of the refund in 2011 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 $3,100?