In 2021, Ursula filed her federal return showing: $30,000 wage income, $250 educator expense deduction, $3,500 California unemployment compensation, and$320 California tax refund from 2021. Which one of the following is an addition adjustment to federal income for California tax purposes? Show your calculation

A) $30,000 WAGE INCOME

B) $250 EDUCATOR EXPENSE

C) $3500 UNEMPLOYMENT COMPENSATION

D) $320 CALIFORNIA TAX RETURN