How are qualified charitable contributions treated differently between federal and California tax laws?

a$)$ California does not allow any charitable contributions to be deducted from taxable income.

b$)$ California permits a charitable contribution deduction identical to the federal deduction, without any

modifications.

c$)$ California limits the charitable contribution deduction to $50\%$ of federal adjusted gross income $($AGI$),$

potentially requiring an adjustment on the state tax return.

d$)$ In California, taxpayers are encouraged to report two times the amount of their federal charitable

contributions.