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[The following information applies to the questions displayed below.] Louis files as a single taxpayer. In April of this year he received a $1,650 refund of state income taxes that he paid last year. How much of the refund, if any, must Louis include in gross income under the following independent scenarios? Assume the standard deduction last year was $6,300. (Leave no answer blank. Enter zero if applicable.)

a. Last year Louis claimed itemized deductions of $6,398. Louiss itemized deductions included state income taxes paid of $2,505.