Which of the following statements is INCORRECT for a claim of right?

If the claim of right is over $3,000, it may be entered as an Other Itemized Deduction for California on Part II, line 16, of Schedule CA (540).

If the claim of right is $3,000 or less, it may be taken as a deduction subject to a 2% of adjusted gross income limitation for California on Part II, line 21, of Schedule CA (540).

If the claim of right is more than $3,000, it may be taken as a credit for California.

If the amount repaid was not taxed by California, the claim of right is subject to a 2% of adjusted gross income limitation for California.