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Myrna and Geoffrey filed a joint tax return in 2016. Their AGI was $93,825, and itemized deductions were $15,200, which included $12,160 in state income

Myrna and Geoffrey filed a joint tax return in 2016. Their AGI was $93,825, and itemized deductions were $15,200, which included $12,160 in state income tax. In 2017, they received a $7,296 refund of the state income taxes that they paid in 2016. The standard deduction for married filing jointly in 2016 was $12,600. Under the tax benefit rule, $ ________of the state income tax refund is included in gross income in 2017.

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