Right of Claim form?

Trying to make sure I’m calculating a Claim of Right correctly for a bonus that I had to repay.

Single filer, standard deduction in 2024.

A bonus of $8,750 was paid on 10/23/2024 and was included in the 2024 W-2 wages. The position ended early and the full bonus was repaid on 10/24/2025.

Because repayment is over $3,000, my understanding is that this falls under IRC §1341 and I can take the credit on the 2025 return.

numbers from the 2024 Form 1040 as filed:

Line 9 total income: 41,175
Line 11 AGI: 40,305
Line 12 standard deduction: 14,600
Line 15 taxable income: 25,705
Line 16 tax: 2,855
Line 24 total tax: 2,855

To compute the credit I recalculated the return as if the $8,750 bonus had never been received.

So:

Total income
41,175 − 8,750 = 32,425

AGI
40,305 − 8,750 = 31,555

Taxable income
31,555 − 14,600 = 16,955

Using the 2024 single tax brackets:

10% on the first 11,600 = 1,160

Remaining income:
16,955 − 11,600 = 5,355

12% on that amount = 642.60

Recomputed tax ≈ 1,803

So the difference between the original tax and the recomputed tax is:

2,855 − 1,803 = 1,052

That would make the §1341 credit about $1,052.

The repayment itself was the full $8,750 paid back in October 2025.

Does the way I recomputed the tax look correct for §1341 purposes?
Is there anything else I should check before claiming the credit?