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Myrna and Geoffrey filed a joint tax return in 2014. Their AGI was $88,325, and itemized deductions were $15,200, which included $12,160 in state income tax. In 2015, they received a $7,296 refund of the state income taxes that they paid in 2014. The standard deduction for married filing jointly in 2014 was $12,400.Under the tax benefit rule, $   of the state income tax refund is included in gross income in 2015

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