In $2022,$ Alondra, a single taxpayer, had $$3,900$ in state tax withheld from her paycheck. She properly deducted that amount on her $2022$ tax return as an itemized deduction that she qualified for, thus reducing her tax liability. After filing her $2022$ tax return, Alondra discovered that she had overpaid her state tax by $$321.$ She received her refund in July $2023.$

Required:

Must the state refund of $$321$ be included in her taxable income?