Question: In 2023, Bruce, a single, cash basis taxpayer, took a $3,000 itemized deduction for state income taxes paid. The deduction was not limited by the SALT cap. His total itemized deductions in 2023 were $18,200. In 2024, Bruce received a $400 refund when he filed his 2023 state income tax return. How much of his refund must Bruce include in his gross income for 2024?