A taxpayer has an AGI for both federal and state purposes of $450,000. They are itemizing. Are they any limitations to the amount that they will be allowed to itemize on either level?

a. Yes-Both the federal and the state will have limitations against the amount of maximum deduction that can apply for itemized deduction

b. Yes, partly-The state will limit the amount of itemized deduction since the taxpayer is over the threshold for any filling status, but the federal lacks theses provisions due to the suspension of these limits by the TVJA

c. Yes, partly-The state will allow for a maximum deduction but the federal return will limit the amount of the itemized deduction because the taxpayer is over the threshold limit for any filing status

d. No-there are no longer any limitations to the amount of itemized deduction that can be taken on the return in connection to ones AGI