Lino, a single taxpayer, claimed $$180$ of state tax as an itemized deduction on his $2022$ tax return. The total itemized

deductions on his tax return were $$13,130.$ In $2023,$ he received a $$25$ refund from the state. What is the amount Lino

must report on his $2023$ tax return?

Multiple Choice

$$0.$

$$25.$