hannah is a california taxpayer, she is retired and receives a pension payment of $1,000 during 2019, and then in 2020 receives a letter from the pension administrator informing her that an internal audit of the pension computer system revealed that the administrator made a mistake and overpaid the $1,000 benefit in 2019. As such, they now want hannah to repay (the $1,000 overpayment) by writing a check back to the pension plan in 2020. under section 1341, claim of right, hannah is entitled to claim a deduction for what amount of the overpayment on her california income tax return for tax year 2020?