A taxpayer incorrectly took a

$$5,000$ deduction $($e$.$g$.,$

incorrectly calculated

depreciation$)$ in $2022$ and as a

result, his taxable income was

reduced by $$5,000.$ The

taxpayer discovered his error in

The taxpayer must add

$$5,000$ to his $2023$ gross income

in accordance with the tax

benefit rule to correct for the

$2022$ error.

True

False