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In 2022, Molly had $2,000 in state income taxes withheld from her wages by her employer. When she files her 2022 taxes, Molly takes the

In 2022, Molly had $2,000 in state income taxes withheld from her wages by her employer. When she files her 2022 taxes, Molly takes the standard deduction and has no taxable income as the result of losses during the year. In 2023, she receives a refund of the $2,000 of state taxes that were withheld in 2022. How much of this amount must be included in Molly's income in 2023

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