* 40. There are areas in which California and federal tax law are the same and areas where they differ. Which of the following is true about California conformity and non-conformity? * a. Miscellaneous itemized deductions subject to the 2 percent floor are suspended for federal tax purposes; California does not conform because California still allows these deductions. * b. Federal and California law are the same in how they treat PPP loans; California conforms to the federal rule that some PPP loan expenses are deductible. * c. California conforms to federal law in the threshold for medical expenses for AMT calculation purposes; both provide for a medical expense deduction for expenses in excess of 7.5 percent of AGI when calculating the AMT. * d. Federal and California law both suspended the §1341 claim of right deduction. California conforms to federal law. *