Which of the following taxpayers will have an adjustment on their Schedule CA (540), Part I, Section C?

Delia, a non-military taxpayer, had moving expenses that were fully reimbursed.

Elijah won $5,000 playing poker at a casino in Las Vegas.

Rachel is a second-grade teacher and had qualifying educator expenses.

Sebastian paid alimony in 2021. His marriage settlement agreement was signed before December 31, 2018.