K-1 from 100S, passive.  No federal deduction on 12c.  California Line 12c lists an amount of 59e Research & Experimental expense. This amount is not being deducted on Schedule CA against the passive income from this S Corp.  I don't know why.

Ca does not conform so it isn't required to be amortized.

There is a research credit Line 13m which might be interfering or coordinating in some way.