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Viola ( 4 5 ) is single. Her 2 0 2 1 federal itemized deductions totaled $ 1 5 , 4 0 0 , of

Viola (45) is single. Her 2021 federal itemized deductions totaled $15,400, of which she claimed $1,000 of state income taxes paid in 2021. She filed her tax return on April 14,2022, and on May 1,2022, she received a $1,000 state income tax refund. How much of her 2021 state income tax refund is taxable on her 2022 federal return?

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