Myrna and Geoffrey filed a joint tax return in 2015. Their AGI was $87,825, and itemized deductions were $16,800, which included $13,440 in state income tax. In 2016, they received a $8,064 refund of the state income taxes that they paid in 2015. The standard deduction for married filing jointly in 2015 was $12,600.

Under the tax benefit rule, $? of the state income tax refund is included in gross income in 2016.