During 2022, Christiand's employer withiheid $1,500 from her wages for state income taxes. She claimed the $1,500 as an fermized deduction on her 2022 federal nicome tax return which included $14,000 of ilemued deductions (the 2022 standard deduction was $12,050 ) Chestiana is single On her 2002 state inconie tax return, her stake income tax was $900. As a result, Christiara recetved a $600 refund in 2023 . What amount must Christiana include in income in 2023 ? A. $800 B. $900 C. $0 D. $1,500