Opal Deducted $2,400 of State Income Taxes on Her Tax

Opal deducted $2,400 of state income taxes on her tax return last year. This year she received a state income tax refund of $170. What amount of the refund, if any, should Opal include in her gross income if last year her total itemized deductions exceeded the standard deduction by $350?

A) $170
B) $2,050
C) $350
D) $180
E) None of the choices are correct - refunds of state income taxes are not included in gross income.