a. Myrna and Geoffrey filed a joint tax return in 2022. Their AGI was $99,825, and itemized deductions were $26,000, which included $6,500 in state income tax and no other state or local taxes. In 2023, they received a $5,200 refund of the state income taxes that they paid in 2022. The standard deduction for married filing jointly in 2022 was $25,900. What amount of the state refund is included in their gross income for 2023?