Laura had $3,000 of state income taxes withheld from her salary in 2019. Laura properly claimed the standard deduction on her Form 1040 for 2019. Her 2019 state tax return (filed on April 15, 2020) showed an $1,000 refund, which she received on May 25, 2020. How much of the state tax refund should be included in income on her 2020 federal return?

$400 $0 $100 $200 $600