Sam, a single individual, took an itemized deduction of $5,500 for state income tax paid in 2018. His total itemized deductions in 2018 were $18,000. In 2019, he received a $900 refund of his 2018 state income tax. Sam must include the $900 refund in his 2019 Federal gross income in accordance with the tax benefit rule.

Group of answer choices

True

False