Repaid Unemployment Compensation

[RWG1950]

I have a new customer (85 years old) that worked for a small amount of W-2 income until this year.
She had received $272 in U-C benefits that she repaid in 2024.
Customer's AGI IS $232-K & she does not itemize. Anything to be done with the $272?
I'm thinking that only in my practice does a U-C issue arise with an 85 year old person!
Thanks for comments.

[New York Enrolled Agent]

She had received $272 in U-C benefits(presumably in a prior year) that she repaid in 2024.

NO
See IRS Pub 525, page 37 on repayments