Ji$-$ho$,$ a single individual, took an itemized deduction of $$5,500$ for state income tax paid in $2023.$ His total itemized deductions in $2023$ were $$20,000$ and did not include any other state or local taxes $($the standard deduction for $2023$ was $$13,850).$ In $2024,$ he received a $$900$ refund of his $2023$ state income tax. Ji$-$ho must include the $$900$ refund in his $2024$ Federal gross income in accordance with the tax benefit rule.

$$ True

False