Taxpayer M paid $11000 SALT (Ms allowable deduction on state and local taxes was $10000). M claimed a total itemized deduction of $14000 in her 2020 federal income tax return (the standard deduction was 12400 in 2020). In 2021, M received a $1300 state income tax refund due to Ms overpayment of state income tax in 2020. How much M has to include in her taxable income from the state tax refund? What is your answer if M did not claim itemized deduction but claimed a standard deduction in 2020?