In 2022, James, a single taxpayer, claimed itemized deductions of $13,550, as compared to his allowable standard deduction of $12,950. James had $10,200 of otherwise- allowable tax expense before considering deductibility limits, and James claimed the maximum allowable deduction as part of his $13,550 itemized deductions. In 2023, James received a tax refund of $1,000 related to an amount included in the $10,200 of taxes paid in 2022. Using the tax benefit rule, how much gross income does James recognize from the tax refund in 2023