Regarding the IRC Section $179$ expense deduction, California law conforms to the Federal law for which of the following?

A$.$ California allows IRC Section $179$ expense election for off$-$the$-$shelf computer software

B$.$ California law conforms to the Federal law which allows a deduction for business start$-$up and organizational costs paid or incurred during a taxable year

C$.$ California law conforms to the Federal limitation amounts under IRC Section $179($b$)(1)$ and $(2).$

D$.$ All of the above