Tax Drill Tax Benefit Rule - Myrna and Geoffrey filed a joint tax return in 2022. Their AGI was $85,000, and itemized deductions were $26,000, which included $7,000 in state income tax. In 2023, they received a $1,800 refund of the state income taxes that they paid in 2022. The standard deduction for married filing jointly in 2022 was $25,100. Under the tax benefit rule, $ of the state income tax refund is included in gross income in 2023.