I'm a bit baffled looking at the Schedule CA 540 form in its
Section A set of rows. There's the rows that form the matrix against the various major columns
C, but there's also this set of little columns
b that I outlined in red in the photo below. I don't see any reference to the
a values in the instructions at all https://www.ftb.ca.gov/forms/2021/2021-540-ca-instructions.html
What role do these fields even play in the form?