California 540

Max, a full-time bookkeeper, attended college part-time and paid $3,000 in tuition and fees. The education was required by his employer to keep his current job, but he was not reimbursed for his expenses. He itemizes deductions on his federal and California returns. How can he deduct his work-related education expenses on his federal and California itemized deductions? a) He can deduct the expenses on his federal and California itemized deductions. b) He cannot deduct the expenses on his federal itemized deductions, but he can deduct the expenses on his California itemized deductions. c) He can deduct the expenses on his federal itemized deductions, but he cannot deduct the expenses on his California itemized deductions. d) He cannot deduct the expenses on either return