24. Laura (who is single) earned a salary of $40,000 and had $3,000 of state income taxes withheld from her salary in 2020. Laura properly claimed total itemized deductions of $12,700 (which included the state income taxes) on her Form 1040 for 2020. Her 2020 state income tax return (filed on April 15, 2021) showed an $1,000 refund of state income tax, which she received on May 25, 2021. How much of the state tax refund should be included in income on her 2021 federal return? $3,000 $1,000 $300 O $200