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Louis files as a single taxpayer. In April of this year he received a $900 refund of state income taxes that he paid last year.

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Louis files as a single taxpayer. In April of this year he received a $900 refund of state income taxes that he paid last year. Last year Louis claimed itemized deductions of $12,500. Louis's itemized deductions included state income taxes paid of $1,750. How much of the refund, if any, must Louis include in gross income? Assume the standard deduction last year was $12,400

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