In the current tax year, Carlos received a state income tax refund related to taxes he had paid for the previous tax year. The refund was $400, and Carlos also received interest income of $5 on the refund. In the previous year, Carlos itemized deductions on his federal income tax return, and they exceeded his standard deduction by $3,000. How much income must Carlos report from these receipts? $405 $400 $5 $0