Two taxpayers in an RDP (but not a legal marriage) file individual returns, with one of the partners itemizing their federal return. They file jointly for the state. What is the position on their need to itemize? Select one: a. They have to itemize the state return because at least one of them itemized their federal return. b. They can choose to take the standard deduction or itemize however they want on the state, because they are not required to the match the federal return with deduction strategy. c. They are actually required to file separately in California and to itemize on the state returns for both individuals. d. They can file a joint state return, and make adjustments to itemized deductions representing one partner itemizing while the other takes the standard deduction