$44.$ A taxpayer receives $$16,000$ in social security income and must include $$8,000$ in their income due to other income pushing the Social Security benefits into the taxability range on the Federal return. How much of this income is included on the California return?

a$)$ Up to $85\%$ due to lower threshold limits$,$ or $$15,300$

b$)$ $$8,000,$ the same as the federal

c$)$ Up to $$2,400,$ since the State excludes up to $85\%,$ not includes

d$)$ None of it