Problem
Taxpayer's filing status is single. In April of 2022, Taxpayer received a $1,300 refund of state incomes taxes that he paid in 2021. In 2021, Taxpayer claimed total itemized deductions of $13,600 which included state income taxes paid of $9,450 and no other state or local taxes. Determine the amount of the refund that Taxpayer must include in gross income.