Sam, a single individual, took an itemized deduction of $$4,500$ for state income tax paid in $2020.$ His total itemized deductions in $2020$ were $$13,000$ and did not include any other state or local taxes $($the standard deduction for $2020$ was $$12,400).$ In $2021,$ he received a $$900$ refund of his $2020$ state income tax. Sam must include the $$900$ refund in his $2021$ Federal gross income in accordance with the tax benefit rule.

True or False