Lilly filed as a single taxpayer in 2021. Her AGI was $260,000, and itemized deductions were $46,000. Her local property taxes were $12,000 and her state income taxes were $16,000. The SALT cap in 2021 was $10,000. In 2022, Lilly received a $1,500 refund of the state income taxes she paid in 2021. The standard deduction for single filers in 2021 was $12,550. How much of her refund must Lilly include in her gross income for 2022?