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This year Mary received a $595 refund of state income taxes that she deducted on her tax return last year. Mary included a total of

This year Mary received a $595 refund of state income taxes that she deducted on her tax return last year. Mary included a total of $5,400 of state income taxes when she itemized deductions last year. What amount of the refund, if any, should Mary include in her gross income this year?

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