Lilly filed as a single taxpayer in 2020. Her AGI was $240,000, and itemized deductions were $41,000. Her local property taxes were $13,000 and her state income taxes were $15,000. The SALT cap in 2020 was $10,000. In 2021, Lilly received a $2,500 refund of the state income taxes she paid in 2020. The standard deduction for single filers in 2020 was $12,400. How much of her refund must Lilly include in her gross income for 2020?