The taxpayer incorrectly took a $5.000 deduction (eg, incorrectly calculated depreciation) in 2018 and as a result his taxable income was reduced by $5.000. The taxpayer discovered his error in 2019. The taxpayer must add $5,000 to his 2019 gross inceme in accordance with the tax benefit rule to corect for the 2018 error. (CSLO 1, CSLO 2) True False