In 2021, Alondra, a single taxpayer, had $2,500 in state tax withheld from her paycheck. She properly deducted that amount on her 2021 tax return as an itemized deduction that she qualified for, thus reducing her tax liability. After filing her 2021 tax return, Alondra discovered that she had overpaid her state tax by $302. She received her refund in July 2022. Must the state refund of $302 be included in her taxable income?

The state refund must be included in taxable income.___