Assume Edgar (age 45), a single taxpayer, has total itemized deductions of $19,252 for 2019, which includes 1. $10,000 of taxes (he paid $10,773 in state income taxes), and 2. qualified, deductible medical expenses. In 2020, Edgar receives a $414 refund of his 2019 state income taxes. How much of the refund must be included in his income for 2020? The standard deduction for 2019 for a single taxpayer was $12,200