Myrna and Geoffrey filed a joint tax return in 2017. Their AGI was $85,000, and itemized deductions were $13,700, which included $4000 in state income tax. In 2018, they received a $1,800 refund of the state income taxes that they paid in 2017. The standard deduction for married filing jointly in 2017 was $12,700.

Under the tax benefit rule, $ Of the state income tax refund is included in gross income in 2018.