1. An unmarried taxpayer itemized deductions in 2013. The taxpayer's itemized deductions were $6,650; the standard deduction amount was $6,100. Included in the taxpayer's itemized deductions were $3,700 of state income tax withheld. In 2014, the taxpayer receives an $800 refund check from the state government. What amount must the taxpayer include in gross income in 2014?