A taxpayer receives several Form(s) 1099-G for various taxable state refunds. They are all included in federal gross income. Which of the following statements is accurate?

Select one:

a. All of the state refunds are also considered taxable to California, regardless of source.

b. The California state tax refund is excluded, but the non-California ones are included.

c. The California state tax refund is excluded for a nonresident taxpayer only.

d. The state income tax refunds are not taxable income to California.