Actually Mike I've found 2a on my wife's 1099-DIV (unexpected). It's 69.67. With the total 1099-B capital gains of 2399.22 it's kinda close to 2467 but not quite. There is also foreign tax paid on the same 1099-DIV of 1.01.
The only explanation would be round down to 2399 + round down to 69 - the foreign tax of 1 = 2367 but it's a bit creative, isn't it...
