According to IRS publication 925, any prior year unallowed passive activity credits from a former passive activity can be offset the allocable part of current year tax liability. I believe Ca is also conformed to Federal’s treatment of former passive activity rule. My question is where can I indicate the allocable part of current year tax liability that’s allocable to the current year net income from the “former” passive activity on Form 3523, Seciton C? Should I override on line 45 with explanation statement to FTB? Thanks!