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In 2018, Rachel received a $1,900 refund of state income taxes that she paid in 2017. In 2017, Rachel claimed itemized deductions of $6,900 and

  1. In 2018, Rachel received a $1,900 refund of state income taxes that she paid in 2017. In 2017, Rachel claimed itemized deductions of $6,900 and this total included $2,800 of state income taxes. How much of the refund, if any, must Rachel include in her 2018 gross income if the standard deduction for 2017 was $5,800?

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