Final answer:
Based on the given information, the Oregon Earned Income Tax Credit for the taxpayer would be $145, and her Oregon refund would be $78, which suggests option b is the correct answer.
Step-by-step explanation:
The question seeks to determine the Oregon Earned Income Tax Credit (EITC) and the Oregon refund amount for a taxpayer who received a refund of $2,416 on her federal return, which was entirely from her federal EITC, and whose Oregon tax before credits is $67.
To calculate the Oregon EITC, we would typically need to know the specific guidelines for the Oregon EITC for that tax year. However, the question seems to aim at testing understanding of tax credits and refunds rather than specific tax code details. With the given options and knowing the federal EITC was $2,416, we can deduce that if her Oregon tax before credits is $67, and we are to find an option where she gets a refund, her Oregon EITC must at least match the tax amount. Therefore, the only logical option from the given is the one where the Oregon EITC is $145 and she gets an additional refund, making her total Oregon refund the amount of her state EITC minus her Oregon tax. This yields an Oregon refund of $145 - $67 = $78.
Therefore, the correct answer is b. $145 credit, $78 refund.