Margarita, a single individual, has $2,000 in state taxes withheld from her salary in 2012. Her total itemized deductions are $7,500. She claims the $2,000 as an itemized deduction on her 2012 tax return. In 2013, she receives a state income tax refund of $400. Under the tax benefit rule she has to report income in 2013 of ??