85. In 2021, California conforms to which of the following Federal tax law provisions? A. An above-the-line deduction up to $600 for charitable cash contributions to specified charitable organizations B. The limit for charitable contributions to 100% of a taxpayer's Federal adjusted gross income (AGI) C. The deduction for medical and dental expenses that exceed 7.5% of Federal adjusted gross income (AGI) D. The above-the-line deduction for certain expenses of elementary and secondary school teachers