Apply the tax benefit rule to determine the amount of the state income tax refund included in gross income in 2020.

Veronica filed as a single taxpayer in 2019. Her AGI was $236,500, and itemized deductions were $42,600. Her local property taxes were $14,800 and her state income taxes were $21,300. In 2020, Veronica received a $2,100 refund of the state income taxes she paid in 2019. The standard deduction for single filers in 2019 was $12,200.

What is Veronica's state income tax refund included in gross income in 2020