Nate received a state tax refund of $590 from his 2020 return in 2021. Nate's filing status was single, and his itemized deductions
were $16,850 on the 2020 return, of which $2,800 was state income taxes. What amount of Nate's state refund will be taxable on the
2021 return?
Select one:
O a. $0
b. $250
c. None of these
d. $2,800
e. $590