Karen owns a rental house. She had new windows installed for $2,150. She did not make any other repairs or improvements during the tax year. On her federal return, Karen made the safe harbor election for small taxpayers and deducted the full amount. Which of the following statement is TRUE regarding the Routine Maintenance Safe Harbor? California conforms to the tangible property regulations that allow the immediate deduction of routine maintenance under the Routine Maintenance Safe Harbor. Karen may deduct 50% of the cost of the windows on her California return. California conforms to the tangible property regulations that allow the immediate deduction of routine maintenance under the Routine Maintenance Safe Harbor. Karen may deduct the full amount of the cost of the windows on her California return. California does not conform to the tangible property regulations that allow the immediate deduction of routine maintenance under the Routine Maintenance Safe Harbor. Karen may not deduct the new windows on her California return. California does not conform to the tangible property regulations that allow the immediate deduction of routine maintenance under the Routine Maintenance Safe Harbor. The new windows must be depreciated over a 27-year recovery period on the California return.