9. Mary filed her 2019 income tax return as a single individual. Her AGI was $70,000. She had $12,900 of itemized deductions including $6,000 for state income taxes. (She deducted no other taxes) In 2020 Mary received a state income tax refund of $800. The standard deduction for single individuals for 2019 was $12,200. How much if any of the $800 refund Mary received in 2020 is includible in her gross income?