A single taxpayer itemizes and claims itemized deductions totaling $15,000 on his or her 2021 Federal income tax return. The taxpayer's state and local taxes listed on the return was the maximum amount deductible, or $10,000. In 2022, the taxpayer receives a $750 refund of state income taxes paid in 2021. Because of the state and local tax (SALT) limit, the taxpayer's 2021 SALT deduction would still have been $10,000, even if it had not overpaid state taxes. The taxpayer did not receive a tax benefit on his or her 2021 Federal income tax return from the taxpayer's overpayment of state income tax in 2021. Therefore, the taxpayer is required to include what amount of his or her 2022 state income tax refund on his or her 2022 Federal income tax return? A. $0 B. $250 C. $500 D. $750