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In 2 0 2 4 , Mike, a single taxpayer, received a $ 8 0 0 refund from the state of Illinois for state income

In 2024, Mike, a single taxpayer, received a $800 refund from the state of Illinois for state income taxes paid in 2023.
In 2023, Mike's total state and local taxes paid were $11,000 and Mike took the standard deduction.
How much of the $800 state tax refund must Mike include in gross income in 2024?

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