Exercise 5-26 (LO. 3) Apply the tax benefit rule to determine the amount of the state income tax refund included in gross income in 2022. If an amount is zero, enter " 0 ". a. Myrna and Geoffrey filed a joint tax return in 2021. Their AGI was $85,000, and itemized deductions were $25,800, which included $7,000 in state income tax and no other state or local taxes. In 2022, they received a $1,800 refund of the state income taxes that they paid in 2021. The standard deduction for married filing jointly in 2021 was $25,100. 1 b. Veronica filed as a single taxpayer in 2021. Her AGI was $230,000, and itemized deductions were $42,000. Her local property taxes were $13,000 and her state income taxes were $17,000. In 2022 , Veronica received a $2,100 refund of the state income taxes she paid in 2021 . The standard deduction for single filers in 2021 was $12,550