Joyce is a single, cash-method taxpayer. On April 11, 2009, Joyce paid $120 with her 2008 state income tax return.During 2009, Joyce had $1,600 in state income taxes withheld. On April 13, 2010, Joyce paid $200 with her 2009 state tax return. During 2010, she had $2,100 in state income taxes withheld from her paycheck. Upon filing her 2010 tax return on April 15, 2011, she received a refund of $450 for excess state income taxes withheld. Joyce had total AGI in 2010 and 2011 of $51,000 and $53,500, respectively. In 2010, Joyce also paid $3,500 in qualified residence interest.

a. What is the amount of state income taxes Joyce may include as an itemized deduction

for 2009?

b. What is the allowed itemized deduction for state income taxes for 2010?

c. What is her taxable income for 2010?

d. What is her AGI for 2011?