Ji-ho, a single individual, took an itemized deduction of $5,500 for state income tax paid in 2021. His total itemized deductions in 2021 were $18,000 and did not include any other state or local taxes (the standard deduction for 2021 was $12,400). In 2022, he received a $900 refund of his 2021 state income tax. Ji-ho must include the $900 refund in his 2022 Federal gross income in accordance with the tax benefit rule.

True or false