Exercise 5-26 (Algorithmic) (LO. 3) Myrna and Geoffrey filed a joint tax return in 2017. Their AGI was $81,825, and itemized deductions were $22,400, which included $17,920 in state income tax. In 2018, they received a $10,752 refund of the state income taxes that they paid in 2017. The standard deduction for married filing jointly in 2017 was $12,700 Under the tax benefit rule, of the state income tax refund is included in gross income in 2018