Arjuna is living and working abroad in India. He is a California resident and has excluded $50,000 on his federal return using the foreign earned income exclusion. What amount of this exclusion is includable in his California tax return? Select one:

a. None of it.

b. Half of it, $25,000

c. All of it, $50,000.

d. This is a trick question, Arjuna should have no California income tax return because he is living in India.