Apply the tax benefit rule to determine the amount of the state income tax refund included in gross income in $2024.$

If an amount is zero, enter $"0".$

a$.$ Myrna and Geoffrey filed a joint tax return in $2023.$ Their AGI was $$73,825,$ and itemized deductions were $$27,600,$ which included $$6,900$ in state income tax and no other state or local taxes. In $2024,$ they received a $$5,520$ refund of the state income taxes that they paid in $2023.$ The standard deduction for married filing jointly in $2023$ was $$27,700.$

$fill in the blank $1$