if the taxpayer did not itemize in the year the state refund was received: Choose one answer.Do not include the refund as incomeb.Report the refund...

if the taxpayer did not itemize in the year the state refund was received:

Choose one answer. 

a. Do not include the refund as income b. Report the refund on Schedule A, Itemized Deductions c. Report as an adjustment to income. d. Include the refund as income