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In 2014, an unmarried taxpayer deducted $6,750 of itemized deductions since that amount exceeded the $6,200 standard deduction amount. Included in the itemized deductions was

In 2014, an unmarried taxpayer deducted $6,750 of itemized deductions since that amount exceeded the $6,200 standard deduction amount. Included in the itemized deductions was $3,700 of state income tax withheld. In 2015, the taxpayer receives an $800 refund check from the state government. What amount must the taxpayer include in his 2015 gross income?

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