Myrna and Geoffrey filed a joint tax return in 2016. Their AGI was $85,000, and itemized deductions were $13,700, which included $4,000 in state income tax. In 2017, they received a $1,800 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.