Question 30 (1 point) In 2018, an unmarried taxpayer deducted $16,850 of itemized deductions since that amount exceeded the $12,000 standard deduction amount. Included in the itemized deductions was $3,700 of state income tax withheld. In 2019, the taxpayer receives an $800 refund check from the state government. What amount must the taxpayer include in his 2019 gross income? 1) $0 2) $550 3) $750 4) $800 5) $1,600