Elizabeth received the following sources of income in the current year:

U.S. Treasury bond certificates interest                                                                                          $500
Interest on state tax refund (paid by state government for late payment
of tax refund to Elizabeth)                                                                                                                    200
Corporate bond interest                                                                                                                       600
Amount received for opening a new savings account at a local bank                                            50
Puerto Rico bond interest                                                                                                                    350
What amount must Elizabeth include in gross income on her Federal income tax return?

a. $650
b. $1,150 

c. $1,350

d. $1,700