A taxpayer with a history of moving in and out of California has an accumulated total of $25,000 in nondeductible IRA contributions to the State. Distributions from this IRA are fully taxable on the federal return. Are they also fully taxable to California? (Look at the explanation as much as the answer) Select one: a. Yes, the State mirrors the federal on this. b. No, because IRA distributions are nontaxable to the State. c. No, because nondeductible contributions add to basis and are recovered tax-free, limiting the amount of taxable income to the State from the IRA. d. Yes, but the nondeductible contributions total is recovered as a form of earned income instead of pension and annuity income to the State