Sonja and Evan are homeowners with an adjustable rate mortgage. In 2020, they claimed an itemized deduction for interest paid. In 2022, due to an error noted by their mortgage servicer, they receive a refund of a portion of the interest they paid in 2020. Are Sonja and Evan required to include the refund as gross income? No Taxpayers who claimed the standard deduction rather than an actual interest deduction are not required to include