Apply the tax benefit rule to determine the amount of the state income tax refund included in gross income in 2022:

Veronica filed as a single taxpayer in 2021. Her AGI was $246,000, and itemized deductions were $42,200. Her local property taxes were $13,200 and her state income taxes were $21,700. In 2022, Veronica received a $3,200 refund of the state income taxes she paid in 2021. The standard deduction for single filers in 2021 was $12,550.

$__________ State Income Tax Refund