Generally, which of the following is true regarding a California personal income tax refund?

A$.$ Federal law includes the state income tax refund in income if the taxpayer itemized deductions last year instead of taking the standard deduction, California excludes the state income tax refund from income

B$.$ Federal law excludes the state income tax refund from income if the taxpayer itemized deductions last year instead of taking the standard deduction, California includes the state income tax refund in income

C$.$ Federal law and California law always include the state income tax refund in income

D$.$ Federal law and California law always exclude the state income tax refund from income