For the $2024$ tax year $($return filed in $2025),$ for California taxpayers, qualified charitable contributions:

Question $23$Select one:

a$.$

Are the same as the federal deduction

b$.$

Can be different than the federal deduction because it is limited to $50\%$ of Federal Adjusted Gross Income

c$.$

Can be different than the federal deduction because it is limited to $25\%$ of Federal Adjusted Gross Income

d$.$

None of the above apply