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In 2018, an unmarried taxpayer deduct $16,850 on itemized deductions since that amount exceeded the $12,000 standard deduction. Included in the itemized deductions was $3,700

In 2018, an unmarried taxpayer deduct $16,850 on itemized deductions since that amount exceeded the $12,000 standard deduction. Included in the itemized deductions was $3,700 of state income tax withheld. In 2019, the taxpayer receives a $800 refund check from the state government. What amount must the taxpayer include in his 2019 gross income?

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