A client took a $75,000 distribution from their 401K that qualified as Covid disaster relief. They paid back $25,000 before the end of the year. Because only 1/3 is taxable in the first year and they paid that 1/3 back they owe no federal tax on it. The full $75,000 is showing as taxable on their NJ return. Dos NJ not let you deduct the $25,000 which was repaid?