1. Cliff claimed the standard deduction on his Federal Income Tax Return. Which of the following is true?

a. Cliff must claim the standard deduction on his California Income Tax Return.

b. Cliff must itemize deductions on his California Income Tax Return.

c. Cliff can either claim the standard deduction, or itemized deductions on his California Income Tax Return.

d. If Cliff itemized deductions on his Federal Income Tax Return, he must itemize deductions on his California Income Tax Return.

2. In terms of the tax formula applicable to individual taxpayers, which of the following statements, if any, is correct?

a. A taxpayer can deduct the lower of the standard deduction and the deduction for business income.

b. A taxpayer can either deduct the standard deduction or take the personal exemption credit.

c. A taxpayer can deduct the higher of either the amount of the standard deduction or the amount of itemized deductions.

d. A taxpayer can deduct the lower of either the amount of the standard deduction or the amount of itemized deductions.

Please explain clearly.