Problem
Melinda White made several charitable donations during the tax year, including $200 in tithes to her church and furniture and clothes valued at $100 to the goodwill. On this year's tax return, she wants to donate $150 of her 2021 state refund to the California Voluntary Contribution Fund. Her federal AGI is $25,000 and she chose the Standard Deduction. According to the new tax law, it must be noted that she deducted $300 on her federal tax return. What amount of her charitable contributions is deductible on her California return?