Syliva elected a fully-allowed federal Section 179 expense deduction of $40,000 on her 2022 federal tax return. What adjustment would you make on her California return? A. There is no adjustment for California. B. There is an adjustment for California for every year the asset is depreciated. C. There is an adjustment for California in 2022 based on the $25,000 limitation and the additional $15,000 can be deducted in 2022. D. There is a one-time adjustment for California in 2022