In 2022, California conforms to which of the following Federal tax law provisions? A. A deduction for the employee's tax under the state unemployment insurance B. The limit for charitable contributions to 60% of a taxpayers Federal adjusted gross income (AGI) C. The deduction for medical and dental expenses that exceed 7.5% of Federal adjusted gross income (AGI) D. The above-the-line deduction for certain expenses of elementary and secondary school teachers