Which of the following statements about the tax treatment of security deposits in California is correct? a. Refundable security deposits are taxable as income to the landlord when received. b. The tax treatment of security deposits in California is the same as the federal tax treatment. c. California landlords can be held liable for damages of up to double the security deposit amount for violating the rules about not characterizing a security deposit as nonrefundable. d. All security deposits are nonrefundable and are taxed to the landlord