Kate received a Form 1099-G from the Franchise Tax Board showing a state refund of $90 for Tax Year 2021 in 2022. She used the standard deduction on her federal Form 1040 for 2021. This income for 2022 is: A) Included in federal adjusted gross income and taxable by California. B) Included in federal adjusted gross income and not taxable by California. C) Not included in federal adjusted gross income and taxable by California. D) Not included in federal adjusted gross income and not taxable by California. To qualify for the Joint Custody Head of Household credit (Code 170) the taxpayer must meet all the following except: A) Must have a qualifying child, stepchild, or grandchild. B) Must file head of household. C) Must file single or married/RDP filing separately. D) The child must have lived in your home for at least 146 days but not more than 219 days. In 2022, Brandon and Charuni adopted a U.S. child from an adoption agency in Davis, CA. They had to pay travel costs of $850 and adoption agency fees of $1,850. They received a federal credit for these expenses. How are these expenses treated on the 2022 California tax return? A) They can take a credit using Form 540X. B) California does not have an adoption credit. C) They can take a California credit of $2,500 using Form 540 line 43 or 44. D) If the credit does not cover all expenses, they lose any remaining costs credit deductions. What is the possible penalty for the late payment of taxes due? A) There is no penalty, you can pay when you can. B) 100% of the amount due. C) 5% of the amount not paid, plus 1% for each month, or part of a month the tax remains unpaid.