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D is corrent. The requirement is to determine the proper treatment of the $1,500 state income tax refund relating to the prior year. A state income tax refund must be included in gross income for the current year under the tax benefit rule to the extent that the refunded amount was deducted in a prior year and the deduction provided a benefit by reducing the taxpayer’s federal income tax for the prior year. Here, Robbe’s $5,500 itemized deduction for state income tax provided a benefit only to the extent that it exceeded the standard deduction that was otherwise available to him. As a result, only $1,150 of the $1,500 refund must be included in gross income for the current year.
A is incorrect because $1,150 of the refund must be included in gross income. 
B is incorrect because $1,150 of the refund must be included in gross income.    
C is incorrect because $1,150 of the refund must be included in gross income.