Ruth, who files as head of household, reported itemized deductions of $9,450 on her 2017 tax return. Her itemized deductions included $300 of state taxes paid. In 2018, she received a $175 refund of state taxes paid in 2017. What is the amount that Ruth needs to report on her 2018 tax return?

Effective capacity is the: a. capacity a firm expects to achieve given the current operating constraints.b. minimum usable capacity of a particular facility.c. sum of all the organization's inputs.d. average output that can be achieved under ideal conditions.e. maximum output of a system in a given period.