How does the California tax code treat the ability to itemize deductions on a California tax return if a taxpayer chooses not to itemize on their federal tax return? a. A taxpayer must itemize on both their federal and California tax returns; they cannot itemize on their California return if they did not itemize on their federal return. b. A taxpayer can itemize on their California tax return even if they took the standard deduction on their federal return. c. California does not allow itemization of deductions; taxpayers must take the standard deduction. d. The California and federal tax returns are not related to each other