Pete and Heather filed a joint tax return in 2022. Their AGI was $100,000, and itemized deductions were $26,500, which included $4,250 in state income tax and no other state or local taxes. In 2023, they received a $900 refund of the state income taxes that they paid in 2022. The standard deduction for married filing jointly in 2022 was $25,900. Apply the tax benefit rule to determine the amount of the state income tax refund included in gross income in 2022.