this year mary received a $200 refund of state income taxes that she deducted on her tax return last year. mary included a total of $4,000 of state income taxes when she itemized deductions last year. what amount of the refund, if any, should mary include in her gross income this year? a) $200 is included because mary itemized her deductions last year. b) $200 is included if itemized deductions exceeded the standard deduction by $200. c) $200 is included because itemized deductions exceeded the standard deduction. d) $200 is included even if mary claimed the standard deduction. e) none of the choices are correct - refunds of state income taxes are not included in gross income.