Which of the following statements is true as related to Section 199A?
a) The state of California does not conform to the federal QBI deduction; therefore, an adjustment is required on Schedule CA (540).
b) The state of California does not conform to the federal QBI deduction; however, the deduction is calculated after arriving at the federal AGI, which is where the California tax return begins.
c) The QBI is a credit on the California return instead of a deduction.
d) QBI is calculated on the federal tax return before arriving at the AGI. There are no adjustments necessary on the California tax return.