During 2021 Albert took several prospective clients to a popular local restaurant. A substantial business discussion took place before, during, and after the meal. At the end of the year, Albert tallies up these business meal expenses and arrives at a total of $1000 or %100 of these expenses on his federal tax return. How much of these business meal expenses may Albert deduct on his California return?

(a) $0

(b) 25%, or $250

(c) 50% or $500

(d) 100% or $1000