Justin itemized his deductions on his federal tax return for tax years 2014-2017. Justin received a bill indicating that he was overpaid $4,000 by the military in 2016 and needed to pay it back immediately. The income was taxable to the IRS and California. He paid it back in 2018. How should this be handled on his 2018 federal and California tax returns? a) Justin doesn't need to do anything; his 2016 return has already been filed. b) Justin can deduct the amount of the repayment as an itemized deduction subject his federal return and as an adjustment on his California return. c) Justin can deduct the amount on his federal return but not on his California return. d) Justin must deduct it on his California return but not on his federal return. 24. California tax laws do not conform to all federal tax laws. Therefore, adjustments