In 2018, Morton had $1,000 withheld from his paycheck for California Taxes. He also paid $1000 in California estimated tax in 2018. Morton deducted the $2,000 as an itemized deduction on his 2018 federal income tax return. In 2018 the total of his itemized deductions were $10,000 (the 2018 standard deduction was $12,000). Morton's taxable income for 2018 was a negative $20,000 because of substantial business losses. Morton got $2,000 on 5/1/2019 as a refund of his California taxes What amount must Morton include in income in 2019?

Select one:

a. $0

b. $6,000

c. $1,000

d. $2,000