350 is not correct

QUESTION 2 Louis files as a single taxpayer. In April of this year he received a $900 refund of state income taxes that he paid last year. Last year Louis claimed itemized deductions of 512,500. Louis's itemized deductions included state income taxes paid of $1,750. How much of the refund, if any, must Louis include in gross income? Assume the standard deduction last year was $12,400