Both California and federal tax law offer a child and dependent care tax credit. Which of the following is a difference between the state and federal credits? (a) unlike the federal credit, California only allows the credit for care provided in this state. (b) Whereas the upper limit on income for the federal credit is $440,000, California imposes a $100,000 limit to qualify. (c) California's credit allows up to $3,000 of expenses to be used for one qualifying person, while the federal credit allows up to $8,000 in expenses to be counted (d) all the above