For which of the following reason(s) should a taxpayer use FTB Form 3885A - Depreciation and Amortization Adjustments?

A. If there is a difference between the amount of depreciation and amortization allowed as a deduction using California law and the amount allowed using Federal lawB. If reporting a difference for assets related to a passive activityC. If reporting depreciation expense from Federal Form 2106 - Employee Business ExpensesD. All of the above