In $2022,$ Allison received a refund from the Franchise Tax Board for the amount of state tax that she overpaid in $2021.$ She was able to reduce her $2021$ federal tax liability by itemizing and claiming a deduction for state and local income taxes paid that year. Allison may need to report all or part of the state tax refund that she received in $2022.$ If so$,$ how will it be reported on Allison's California return?