l4. Opal deducted $2,400 of state income taxes on her tax return last year. This year she received a state income tax refund of $170. What amount of the refund, if any, should Opal include in her gross income if last year her total itemized deductions exceeded the standard deduction by $350? A. $2,05 0 B. $35 0 C. $18 0 D. $17 0 E. None of these - refunds of state income taxes are not included in gross income