For tax year 2023, the Tax Cuts and Jobs Act provisions have what effect on the overall limitation on itemized deductions on the taxpayer's California income tax return? A. The total amount of most otherwise allowable itemized deductions is limited for all taxpayers B. California will provide its own indexed-for-inflation limitation amounts for certain upper-income taxpayers C. The threshold amount will not include single taxpayers D. The otherwise allowable itemized deductions will not be reduced by more than 75% by reason of the overall limit on itemized deductions