A nonresident alien (NRA) excludes $20,000 in received alimony on their federal return. Which of the following answers best describes the state treatment of this situation? (Look at the explanation as much as the action.)

Select one: a. The taxpayer adopts the same treatment, since the state return starts from federal AGI. b. The taxpayer adds the income back to state AGI, because excluded alimony for NRAs is includible in income and added back. c. The taxpayer has no includible income because the state adopts the nontaxability of alimony receipt due to changes in the TCJA. d. The taxpayer adds the income back to state AGI, because while alimony is excludible for the state return, it is not excludable for NRAs.