Monica paid $11000 SALT (the allowable deduction on state and local taxes was $10000). Monica claimed a total itemized deduction of $14000 in her 2020 federal income tax return. In 2021, She received a $1500 state income tax refund due to her' overpayment of state income tax in 2020. How much of the refund has to be included in her 2021 taxable income (2020 standard deduction is $12400)? A. $0 B. $500 C. $1,500 D. $1,600