During 2022, Christiana's employer witheld

$1,500

from her wages for state income taxes. She claimed the

$1,500

as an itemized deduction on her 2022 federal income tax return which included

$14,000

of itemized deductions (the 2022 standard deduction was

$12,950

). Christiana is single. On her 2022 state income tax return, her state income tax was

$900

. As a result, Christiana received a

$600

refund in 2023. What amount must Christiana include in income in 2023 ?\ A.

$0

\ B.

$600

\ C.

$900

\ D.

$1,500