Deductions & credits
It depends. If you entered your 1099 MISC royalty income and expenses correctly in Schedule E your return, then the taxable income in your federal return will be $355, based on the information you gave me. Then all you need to do is enter the adjustment for the difference between 15% and 22% in your Oklahoma return, which is $35, and your Oklahoma taxable income will be $320 after the adjustment.
So based on your assumptions you listed above, option A is correct. The Oklahoma adjustment screen looks like this when you enter the adjustment.
