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I challange you to try to refute the Smith morra gambit, the winner gets happiness.

The opening goes like 1.e4 c5 2.d4 cxd4 3.c3 and an optional dxc3 but i want you to refute that line.
I bet you cant
This is by the way top engine line 1. e4 c5 2. d4 cxd4 3. c3 dxc3 4. Nxc3 Nc6 5. Nf3 d6 6. Bc4 a6 7. O-O Nf6 8. Bf4 e6 9. Qe2 Nh5 10. Be3 Be7 11. Bb3 Nf6 12. Rfd1 Bd7 13. Bf4 e5 14. Bg5 Bg4 15. Be3 O-O 16. Nd5 Nxd5 17. Bxd5 Qd7 18. Rac1 Nb4 19. Bc4 Nc6 20. Bd5 Nb4 21. Bb3 Rfc8 22. h3 Rxc1 23. Bxc1 Be6 24. Nxe5 Qb5 25. Qxb5 axb5 26. Nf3 Bxb3 27. axb3 Ra1 28. Rf1 Nc6 29. Bf4 Ra2 30. Rb1 h6 31. Kf1 Bf6 32. Bxd6 Bxb2 33. Bc5 b4 34. h4 Bc3 35. g4 g6 36. Be3 Kg7 37. Rd1 Rb2 38. Rd7 Rxb3 39. g5 hxg5 40. Nxg5 Kg8 41. Rxf7 Rb1+ 42. Kg2 b3 43. Bc5 Rd1 44. Rf8+ Kg7 45. Ne6+ Kh7 46. Rf7+ Kh8 47. Rf8+ Kh7 48. Rf7+ Kg8 49. Rf8+ Kh7 50. Rf7+ Kg8 51. Rf8+ Kh7 52. e5 Bxe5 53. Rf7+ Kg8 54. Rf8+ Kh7 55. Rf7+ Kh8 56. Rf8+ Kh7 57. Ng5+ Kg7 58. Rf7+ Kg8 59. Rf8+ Kg7 60. Rf3 b2 61. Rf7+ Kh8 62. Rf8+ Kg7
There isn't a refutation per say, but black can get equality. Most try to side-step it these days with 3. ...Nf6
White just gets his usual initiative versus the Sicilian, but with a pawn less. Here are some interesting comments from GMs and an IM in the San Antonio tournament book:

In his notes to the game Smith - Campos-Lopez, San Antonio (2) 1972, Larsen writes, after the moves 1.e4 e6, "Stronger is 1...c5, which wins a pawn (Smith always plays the Morra Gambit, in this tournament with disastrous results)."

In his notes to the game Smith - D. Byrne, San Antonio (4) 1972, Levy states that "White's only real compensation for the pawn is his slight initiative."

Evans, commenting on the game Smith - Evans, San Antonio (9) 1972: "The Smith-Morra Gambit [1.e4 c5 2.d4 cxd4 3.c3], on which Smith has written a monograph attempting to show White gets compensation for his pawn in all lines." After 3...dxc3, he continues, "'The best way to refute a gambit is to accept it' ...Black can decline with 3...d3 or 3...d5 or 3...Nf6, but why?" - 4.Nxc3 Nc6 - "Black develops his knight to a solid post, keeping flexible." - 5.Nf3 d6 6.Bc4 a6 - "A handy consolidating move." - 7.0-0 Nf6 8.Bg5 [in Smith - Mecking, San Antonio (13) 1972, White played 8.a3?] 8...e6 - "And only now does Black close the diagonal to his light-squared bishop. Not 8...Bg4 9.Qb3! ..." - 9.Qe2 h6! 10.Bh4!? - "Loses the initiative. On 10.Be3 Ng4! (the point) 11.Bd2 Nge5 Black's position is very solid anyway." - 10...g5! 11.Bg3 Nh5! - "Black leaves his king in the center and refrains from developing his dark-squared bishop until its best post (e7 or g7) is suggested by the course of the game." Black seems to be doing fine here.
I don't know if this counts as refutation, but I defeated a +400 player trying it...