During 2011 Christina's employer withheld $1,500 from her wages for State tax. She claimed the $1,500 as an itemized deduction on her 2011 federal income tax return which included a total of $6,150 of itemized deductions. Christina is single. On her 2011 state income tax return, her state income tax was $900. As a result she received a $600 refund in 2012. What amount must she include in income in 2012?

a. $ -0-

b. $350

c. $600

d. $900