The taxpayer was in the 35% marginal tax bracket in 2013 and deducted $15,000 in state income taxes as an itemized deduction that year. In 2014, he filed his 2013 state income tax return and received a $5,000 refund of state income taxes paid in 2013. His marginal tax rate in 2014 was 15%. What was the taxpayers Federal tax benefit from the overpayment of his 2013 state income tax