What is the main step in reconciling federal and California state tax returns due to differences in tax laws?

a$)$ Begin by accurately preparing the federal tax return, reviewing all documentation and ensuring all

credits and deductions are applied.

b$)$ Prepare the California tax return, noting any state$-$specific credits and deductions not present in the

federal return.

c$)$ Understand that California$$s tax law aligns with the Internal Revenue Code as of January $1,2015,$ but

still contains discrepancies with federal law.

d$)$ Utilize Schedule CA $(540)$ to adjust for differences between federal and state returns, including

California$-$only income and deductions.