In 2019 Naomi filed her income tax return as a single individual. Her AGI for 2019 was $78,000 and her standard deduction in 2019 was $12,300. On the other hand, she had $12,800 in itemized deductions, including $6,200 in state income tax and no other state or local taxes. In 2020, she received a $800 refund of the state income taxes that she paid in 2019. How much (if any) of the $800 refund would be excluded from her gross income in 2020?

Group of answer choices

$800

$300

$0

$500