Tax Drill - State and Local Income Taxes Pierre, a cash basis, unmarried taxpayer, had \$1,400 of state income tax withheld during 2022 . Also in 2022, Pierre paid $455 that was due when he filed his 2021 state income tax return and made estimated payments of $975 towards his 2022 state income tax liability. When Pierre files his 2022 Federal income tax return in April 2023, he elects to itemize deductions, which amount to $16,650, including the $2,830 of state income tax payments and withholdings, all of which reduce his taxable income. As a result of overpaying his 2022 state income tax, Pierre receives a refund of $630 early in 2023. The standard deduction for single taxpayers for 2022 was $12,950. How much of the $630 will Pierre include in his 2023 gross income