Question 11 1 pts Rodrigo has $5,000 of state income taxes withheld from his salary during 2019. On his 2019 income tax return, Rodrigo properly deducts the $5,000 as state taxes paid. Upon filing his 2019 state tax return on April 15, 2020, he determines that his actual state income tax for 2019 is only $4,100. He receives a $900 refund on May 25, 2020, from the amounts withheld by the state. Which concept(s) or construct(s) dictate(s) that the $900 be included in Rodrigo's 2020 income? I. Annual accounting period concept II. Tax benefit rule Both statements are correct. Only statement II is correct. Only statement I is correct. None of the statements are correct