Which of the following is true regarding California deductions?

A$.$ Itemized deductions are allowed for California only if the taxpayer itemizes deductions on their federal return.

B$.$ For years $2018$ through $2025,$ no phaseout of itemized deductions for higher income taxpayers is required for California.

C$.$ For calculating the phaseout of itemized deductions for higher income taxpayers, California uses the federal AGI.

D$.$ California conforms to the federal SALT limitation on deductible taxes.