During 2011, Christiana's employer withheld $1,500 from her wages for state income taxes. She claimed the $1,500 as an itemized deduction on her 2011 federal income tax return which included $7,000 of itemized deductions. Christiana is single. On her 2011 state income tax return, her state income tax was $900. As a result, Christiana received a $600 refund in 2012. What amount must Christiana include in income in 2012?

During 2011, Christiana's employer withheld $1,500 from her wages for state income taxes. She claimed the $1,500 as an itemized deduction on her 2011 federal income tax return which included $7,000 of itemized deductions. Christiana is single. On her 2011 state income tax return, her state income tax was $900. As a result, Christiana received a $600 refund in 2012. What amount must Christiana include in income in 2012?

During 2011, Christiana's employer withheld $1,500 from her wages for state income taxes. She claimed the $1,500 as an itemized deduction on her 2011 federal income tax return which included $7,000 of itemized deductions. Christiana is single. On her 2011 state income tax return, her state income tax was $900. As a result, Christiana received a $600 refund in 2012. What amount must Christiana include in income in 2012?




A) $0
B) $600
C) $900
D) $1,500


Answer: B