Camila, a single individual, has $2,000 in state taxes withheld from her salary in 2020. Her total itemized deductions are $12,900. She claims the $2,000 as an itemized deduction on her 2020 tax return. In 2021, she receives a state income tax refund of $800. Under the tax benefit rule she has to report income in 2021 of O $2,000 O $800 O $500 $400 $0 O $-0-, but Camila must file an amended 2018 tax return to correct this error