. For tax year 2020 all of the following are true regarding the Claim of Right deduction under California tax law except:

a. Deductions of $3,000 or less are not allowed because they are subject to the 2% Federal adjusted gross income (AGI) limit

b. If the amount repaid was not taxed by California, then no credit is allowed

c. If the taxpayer is eligible to take the credit for California, he or she adds the credit amount on line 76, the total payment line, of the Form 540

d. If the taxpayer claimed a credit for the repayment on his or her Federal tax return and is deducting the repayment for California, enter the allowable deduction as a positive amount on Schedule CA (540), line 21