4. Last year, Jane's employer withheld $1,300 from her wages for state income taxes. Jane, who is single, claimed the $1,300 as an itemized deduction on her last year's federal tax return. Last year, her total itemized deductions were $8,000. Jane's state income tax was only $900 and she received a $400 refund this . How should the $400 be treated by Jane in the current year