December 2022, Exandria, a cash basis taxpayer, paid $1,200 fire insurance for the calendar year 2023 on a building held for rental income. Exandria deducted the $1,200 isurance premiums on the 2022 tax return. Exandria had $150,000 of taxable income that year. On June 30, 2023, Exandria sold the building and, as a result, received a 500 refund on the fire insurance premiums. As a result: a. Exandria should amend the 2022 return and claim $500 less insurance expense. b. Exandria should add the $500 to the sales proceeds from the building. c. Exandria should not include the $500 in 2023 gross income due to the tax benefit rule. d. Exandria should include the $500 in 2023 gross income in accordance with the claim of right doctrine. e. Exandria should include the $500 in 2023 gross income in accordance with the tax benefit rule