Federal law limits a taxpayer's state and local tax (SALT) deduction to $10,000 if single or married filing jointly, and $5,000 if married filing separately. Which of the following statements is TRUE regarding the California return?

a. California does not allow deductions for real estate tax and vehicle license fees.

b. If the amount of state and local taxes exceeds $10,000, no adjustment is required on the California return.

c. The $10,000 limit applies to the federal and California return.

d. The $10,000 limit does not apply to the California return.