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Bruce is single and had itemized deductions of $ 1 1 , 8 0 0 on his 2 0 2 2 tax return when the

Bruce is single and had itemized deductions of $11,800 on his 2022 tax return when the standard deduction was $12,550. He included $1,000 of state taxes in his itemized deductions. In 2023, he received a $200 refund of state taxes paid in 2022. How much of the refund (if any) should Bruce include in his taxable income for the current year (2023)?

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