In three couple's suits for income tax refunds, claiming that the Franchise Tax Board (FTB) had improperly charged them interest on delinquent tax payments for a period of time during which interest should have been suspended pursuant to section 19116 of the Revenue and Taxation Code, trial court's dismissal of the actions are affirmed as, the trial court properly sustained without leave to amend the demurrer to the two of the three couple's complaints because they elected the voluntary compliance initiative (VCI) option, thereby expressly waiving any claim for a refund.