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Jessica is 32 years old and uses the filling status of single. In 2021 , she received a $900 refund of state income taxes that

Jessica is 32 years old and uses the filling status of single. In 2021 , she received a $900 refund of state income taxes that she pain in 2020. She claimed $12,650 of Itemized deductions on her 2020 federal income tax return, which included $1,500 of state income taxes. How much of this $900 refund will be taxable in 2020?

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