Pete and Heather filed a joint tax return in 2021. Their AGI was $90,000, and itemized deductions were $25,600, which included $6,350 in state income tax and no other state or local taxes. In 2022, they received a $3,200 refund of the state income taxes that they paid in 2021. The standard deduction for married filing jointly in 2021 was $25,100. Apply the tax benefit rule to determine the amount of the state income tax refund included in gross income in 2022.