Which of the following statement(s) concerning California taxes is correct?

A. Numerous rulings and decisions over the years have held specific foreign taxes as deductible under the income tax prohibition B. California allows a credit for excess State Disability Insurance (SDI) if two or more of the taxpayers employers withheld more than the maximum amount for the year C. A deduction is allowed for one-half of a taxpayer's Federal self-employment tax liability for the taxable year D. Both B and C