In 2020, Lou, age 35 and single, deducted $5,325 on his federal income tax return for state income taxes withheld during the year. Lou has excellent vision. In 2021, Lou received an $875 refund from the state. For 2020, Lou deducted $17,254 in itemized deductions. After these deductions, Lous taxable income was $100,000. The 2020 standard deduction for a single taxpayer was $12,200. How much of the refund must Lou include in his 2021 gross income?