Ruth, who files as head of household, reported itemized deductions of $9,350 on her 2015 tax return. Her itemized deductions included $300 of state taxes paid. In 2016, she received a $175 refund of state taxes paid in 2015. What is the amount that Ruth needs to report on her 2016 tax return?

$100.

$0.

$300.

$175.