Tonya Is a Cash Basis Taxpayer

Tonya is a cash basis taxpayer.In 2010,she paid state income taxes of $5,000.In early 2011,she filed her 2010 state income tax return and received a $500 refund.

A) If Tonya itemized her deductions in 2010 on her Federal income tax return and her itemized deductions exceeded the standard deduction by at least $500,she must include the $500 in her 2011 Federal gross income.
B) If Tonya took the standard deduction on her 2010 Federal income tax return,Tonya must include the $500 in her 2011 Federal gross income.
C) If Tonya itemized her deductions in 2010,she must amend her 2010 Federal income tax return to reduce her itemized deductions.
D) If Tonya took the standard deduction on her 2010 Federal income tax return,Tonya must amend her 2010 tax return.
E) None of the above.