Bruce Johnson lived and worked in Arizona until April 18, 2022. At the beginning of April, Bruce accepted a job in San Francisco, California, where he bought a home and moved in on April 19, 2022. His moving expenses totaled $1,300. He changed his bank account to a local bank and registered to vote in California. Which of the following is TRUE?

a. Bruce will file a part-year California return and will not be allowed to deduct the moving expenses. He would only be able to deduct his expenses if he moved out of California.

b. Bruce will file a part-year return and cannot take the moving expenses on his California part-year return because it does not conform to the federal treatment of moving expenses.

c. Because Bruce moved into California, he will be able to deduct his moving expenses. He will show his expenses on Form CA (540NR), as applicable.

d. Because California conforms to the federal treatment of moving expenses, Bruce does not have to make an adjustment on his return.