$**$Objective Question:$**$

Regarding state tax planning considerations for individuals, which statement is accurate?

a$)$ State tax planning for individuals focuses solely on federal tax obligations.

b$)$ Individuals have no control over state tax liabilities and must rely solely on federal tax planning strategies.

c$)$ State tax planning involves strategies to minimize state tax liabilities by considering state$-$specific tax laws and regulations.

d$)$ State tax planning for individuals is unnecessary as state taxes are automatically deducted from federal tax returns.