Janice, a cash basis, unmarried taxpayer, had $$1,350$ of state income tax withheld during $2023.$ Also in $2023,$ Janice paid $$200$ that was due when she filed her $2022$ state income tax return and made no estimated payments on her $2023$ state income tax. When Janice files her

$2023$ Federal income tax return in April $2024,$ she elects to deduct $$1,600$ of sales$/$use taxes paid as an itemized deduction on Schedule A in lieu of deducting her state income taxes. As a result of overpaying her $2023$ state income tax, Janice receives a refund of $$360$ early in $2024.$

How much of the refund will Janice include in her $2024$ gross income in computing her Federal income tax?