During 2020, Bob itemized his deductions on his federal tax return. His itemized deductions consisted of a $8,000 charitable deduction and a $5,2000 state and local tax deduction for a total of $13,200. His standard deduction for 2020 would have been $12,400. During 2021, he received a refund of $1,500 from his state and local government. How much of this refund should be included in his 2021 federal gross income?

$5,200

$1,500

$0

$800