Ben is a teacher, he claimed $300 in educator expenses as an adjustment to his federal AGI in 2022(Schedule 1, Line 10). Will ben be able to claim any of his $300 in educator expenses as a deduction on his California state return?

a. No Ben will not be able to claim any of the $300 educator expense as a deduction on his state return.

b. Yes, Ben will be allowed to increase his standard state deduction by the amount of the educator expenses, which was used as an adjustment to the federal AGI.

c. Yes, If Ben itemizes his deduction, he should include 50% of the excess educator expenses as a positive number on Line 23 of Schedule CA 540. This will be included as part of this CA itemized deductions.

d. Yes, Ben has an option to claim the expense in CA.