5 2 pts Michael filed his 2020 income tax return. His filing status was single and he had no dependents. According to his Form 1040 filed for the year 2020, his adjusted gross income was $69,000. Attached to his Form 1040, on his Schedule A, he had reported $12,800 in total itemized deductions. As part of his total $12,800 of itemized deductions, Michael included $5,900 in state income tax and no other state or local taxes. In 2021, he received a $700 refund of the state income taxes that he paid in 2020. How much of the $700 refund (if any) would be included in gross income in 2021? Round your answer to the nearest dollar, and do not include cents, commas or dollar sign. For example: if the answer is 100 simply write 100, (and NOT $100, $100.00 or 100.00)