A text search of the PDF version of my complete 2020 tax return finds no instance of 3237, but did discover that in the CA540,
Line 97 is 5237
Line 98 is 5000
Line 99 is 237
So whoever looks at how this is coded might want to look at the arithmetic to see if some odd-ball mis-coding produces 3237 instead of 5000 at some point along the line.