Marlene , a cash basis, unmarried taxpayer, had $800 of state income tax withheld from her paychecks during 2020. Also in 2020, jessica paid $100 that was due when she filed her 2019 state income tax return and made estimated payments of $300 toward her 2020 state income tax liability. As a result of overpaying her 2020 state income tax, Marlene receives a refund of $400 early in 2021, and she applied it towards her 2021 state income tax. Marlene files her 2020 Federal income tax return in April 2021, she elects to itemize deductions, which amount to $14,900, including the $1,200 of state income tax payments and withholdings, all of which reduce her taxable income. How much should Linda include in her gross income for 2021?

Group of answer choices

$400

$800

$100

$300