A client walks into your office to prepare a TY2020 return for federal and state. He has some charitable expenses worth $1,000, which is not enough to itemize. So, he wants to take $300 as an adjustment to income on the Federal return. What happens to the state return as a consequence? Select one: a. California adds back this adjustment, but the taxpayer is able to take a credit for the amount of charitable contributions. b. California adds back this adjustment, as they do not conform to the TY2020 above-the-line deduction that is allowed on the federal return. c. California adds back this adjustment, but the taxpayer is able to take a credit of 50% for the amount of charitable contributions. d. Nothing; California also allows this.