I have a client who in 2024 repaid a total over-payment from a LTD company.  A portion of the repayment was for prior tax years where the payments were claimed on their tax returns.The amount of this prior year repayment was over $22,000.for tax years 2022 & 2023  Can I take a credit for these on the 2024 tax returns since the repayments were done in 2024?