A taxpayer expenses out $150,000 of tangible property under IRC Section 179 when they file their Federal return. What effect does this have on the California return? Select one: a. It has no effect. b. The taxpayer will need to apportion the Section 179 between California source and non-California source property and adjust as needed. c. California forbids Section 179 deductions entirely, which would necessitate an add-back and then recalculating the assets under a depreciation method appropriate to California tax law. d. California limits Section 179 deductions to a total of $25,000, which would necessitate an add-back and then recalculating the assets under a depreciation method appropriate to California tax law