Derek, a cash basis, unmarried taxpayer, had $610 of state income tax withheld during 2022. Also in 2022, Derek paid $50 that was due when he filed his 2021 state income tax return and made estimated payments of $100 toward his 2022 state income tax liability. When Derek files his 2022 Federal income tax return in April 2023, he elects to take the standard deduction, which reduced his taxable income. As a result of overpaying his 2022 state income tax, Derek receives a refund of $435 early in 2023. How much of the $435 will Derek include in his 2023 gross income?