Pierre, a cash basis, unmarried taxpayer, had $5,450 of state income tax withheld during 2017. Also in 2017, Pierre paid $1,363 that was due when he filed his 2016 state income tax return and made estimated payments of $3,815 towards his 2017 state income tax liability. When Pierre files his 2017 Federal income tax return in April 2018, he elects to itemize deductions, which amount to $27,250, including the state income tax payments and withholdings, all of which reduce his taxable income. As a result of overpaying his 2017 state income tax, Pierre receives a refund of $2,180 in 2018. The standard deduction for single taxpayers for 2017 was $6,350. What is Pierre's 2017 state income tax deduction . How much of the $2,180 will Pierre include in his 2018 gross income?