How does the state of California handle the federal educator expense deduction for tax purposes? a. California allows a full deduction, matching the federal limit of $250 for single filers and $500 for joint filers. b. California offers a reduced deduction, only allowing $100 for single filers and $200 for joint filers. c. California does not conform to the federal educator expense deduction and offers no deduction for these expenses. d. California allows a higher deduction, offering $300 for single filers and $600 for joint filers