A single taxpayer itemizes and claims itemized deductions totaling $15,000 on his or her 2019 Federal income tax return. The taxpayers state and local taxes listed on the return was the maximum amount deductible, or $10,000. In 2020, the taxpayer receives a $750 refund of state income taxes paid in 2019. Because of the state and local tax (SALT) limit, the taxpayers 2019 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 2019 Federal income tax return from the taxpayers overpayment of state income tax in 2019. Therefore, the taxpayer is required to include what amount of his or her 2020 state income tax refund on his or her 2020 Federal income tax return?

A. $0 B. $250 C. $500 D. $750