Keith works for Chegg a California based company that offers to help with their employees student loans. In 2021 Chegg contributed $5000 toward Keith's student loan debt. When Keith files his tax returns in early 2022, he will have to include the $5000 of employer assistance on this tax return, which answer is correct

a. his federal form 1040

b. his california form 540

c. both (a) & (b)

d. niether (a) & (b)