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? Locate and read Announcement 92–172 and formulate a response.