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