In december 2017, todd, a cash basis taxpayer, paid $1,200 of fire insurance premiums for the calendar year 2018 on a building he held for rental income. todd deducted the $1,200 of insurance premiums on his 2017 tax return. he had $150,000 of taxable income that year. on june 30, 2018, he sold the building and, as a result, received a $500 refund on his fire insurance premiums. as a result of the above: a. todd should amend his 2017 return and claim $500 less insurance expense. b. todd should include the $500 in 2018 gross income in accordance with the tax benefit rule. c. todd should add the $500 to his sales proceeds from the building. d. todd should include the $500 in 2018 gross income in accordance with the claim of right doctrine. e. none of these.