What is the effect of California's non-conformity to federal law regarding Section 179 depreciation for...

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Accounting

What is the effect of California's non-conformity to federal law regarding Section 179 depreciation for certain property placed in service after September 27,2017?
California allows a higher first-year depreciation deduction than federal law
California does not allow any first-year depreciation deduction for this type of property
California allows deductions under section 179 up to $25,000.
There is no effect on the taxpayer's income in either case

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