Tax preparers are familiar with the fact that California tax law typically aligns with the Internal Revenue Code $($IRC$).$ Nevertheless, it$$s important to note that there are ongoing disparities between California and federal law. Even when California adopts particular federal tax adjustments, it doesn$$t necessarily adopt all of them in their entirety. As a result, it$$s crucial to modify the California tax return using the appropriate form after completing the federal return, in order to account for such differences. Identify which form is mostly recommended for this purpose?