2022 tax year

13. Taxpayer M paid $11000 SALT (M's allowable deduction on state and local taxes was $10000 ). M claimed a total itemized deduction of \$14150 in her 2021 federal income tax return (the standard deduction was 12550 in 2021). In 2022, M received a $1300 state income tax refund due to M's overpayment of state income tax in 2021. How much M has to include in her taxable income from the state tax refund? What is your answer if M did not claim itemized deduction but claimed a standard deduction in 2021