State tax filing

Question about M1M form - line 7 under MN Individual tax form; I have a $1300 church donation. I understand the Federal uses std deductions but I read the state and your forms  as the 1300 can be claimed under MN BUT last year it was audited by MN and required to be eliminated? Can I claim this if I used std deductions or should it be eliminated? This amount gets reduced down to $400.00?