Janelle is a private duty nurse. To maintain her license, she must complete continuing education annually. Janelle pays for all continuing education courses without reimbursement from her employer. Which of the following statements are most accurate in describing how Janelle can recover her costs for education? a) Janelle cannot recover the cost of her education on the federal or state tax return. b) Deduct the education costs as an itemized deduction on the California tax return. Employee business expenses are no longer deductible on the Federal tax return. c) Itemize deductions on the federal and California return and deduct the education costs as a miscellaneous itemized deduction d) Janelle can deduct the education costs as an itemized deduction on the federal return; however, California allows a credit instead of a deduction