Which one of the following situations requires a California adjustment for registered domestic partners, Bob ($50,000 income) and Tom ($200,000 income)?

a) Bob and Tom had only wages income.

b) Bob had wage income and Tom had self-employment income.

c) Bob had a capital loss of $500 and Tom had a capital loss of $1,000.

d) Bob made a $5,000 deductible contribution to an IRA.