Graciela, who is single, reported itemized deductions of $12,160 on her 2019 tax return. Her itemized deductions included $200 of state taxes paid. In 2020, she received a $170 refund of state taxes in 2019. What is the amount that graciela need to report on her 2020 tax return? Use the internet (www.irs.gov) to find how much the standard deduction was for 2019?

$200

She needs to amend her 2019 tax return.

$-40

$0