Which is a factor to consider when calculating a California taxpayer's use tax.

a$.)$ Taxpayers can only pay their use tax directly to the California department of Tax and Fee Administration.

b$.$Taxpayers can only report the use tax and remit the Use Tax on their California income tax return.

c$.)$ The end user is responsible for paying the use tax on out of state purchases.

d$.)$ Use tax is due on December $31$ on year after the purchase for which California tax was not charged.