Bob is single. His 2019 federal tax return showed the following:

Adjusted Gross Income             100,000
Itemized Deductions:
State income taxes paid              4,000
Charitable contributions             9,000
Total Itemized Deductions         13,000          

In 2020, Bob files his 2019 state income return and receives a $1,100 state income tax refund. How should the $1,100 state income tax refund be reported?