federal taxes 2022

Taxpayer's filing status is single. In April of 2022, Taxpayer received a $900 refund of state incomes taxes that he paid in 2021 . In 2021 , Taxpayer claimed total itemized deductions of $12,700 which included state income taxes paid of $7,200 and no other state or local taxes. Determine the amount of the refund that Taxpayer must include in gross income. .250