In December $2023,$ Todd, a cash basis taxpayer, paid $$1,200$ of fire insurance premiums for the calendar year $2024$ on a building he held for rental income. Todd deducted the $$1,200$ of insurance premiums on his $2023$ tax return. He had $$150,000$ of taxable income that year. On June $30,2024,$ he sold the building and, as a result, received a $$500$ refund on his fire insurance premiums. As a result of the above:Question $1$Not yet ansPoints out cP Flag que. a$.$ Todd should amend his $2023$ return and claim S$500$ less insurance expense. b$.$ Todd should include the $$500$ in $2024$ gross income in accordance with the tax benefit rule. c$.$ Todd should add the $$500$ to his sales proceeds from the building. d$.$ Todd should include the $$500$ in $2024$ gross income in accordance with the claim of right doctrine.