Myrna and Geoffrey filed a joint tax return in 2020. Their AGI was $85,000, and itemized deductions were $25,100, which included $7,000 in state income tax. In 2021, they received a $1,800 refund of the state income taxes that they paid in 2020 . The standard deduction for married filing fointly in 2020 was $24,400. Under the tax benefit rule, : of the state income tax refund is included in gross income in 2021