1. Ivan claimed a Federal deduction of $1,000 for carrybacks of a certain capital loss. What amount can he claim for the capital loss carrybacks on his California return?

a) $0

b) $500

c) $750

d) $1,000

2. A divorce decree showed James Tyler was to provide $1,500 a month of "family support" to his ex-spouse. No amount of the family support is designated as child support. What amount of the payment is considered alimony?

a) $0

b) $500

c) $1,000

d) $1,500

3. Jerry permanently moved from Florida to California on January 1, 2016. He received $12,000 pension income during 2016 through a qualified plan from his former Florida employer. What amount of his qualified pension income is taxable by California?

a) $0

b) $1,200

c) $6,000

d) $12,000

4. Chad lived and worked exclusively in California until he retired on December 31, 2015. He moved to Nevada on January 1, 2016. His former California employer pays its employees on the 5th of every month. On January 10, 2016, Chad received in the mail his last paycheck of $4,000 from his former California employer. What amount of the compensation is taxable by California?

a) $0

b) $1,000

c) $2,000

d) $4,000

5. Ewan is a nonresident of California and holds a partnership interest in a California partnership. He received a Schedule K-1 from the California partnership that included net income of $10,000 from California sources. What amount of the distributive share of partnership net income is taxable by California?

a) $0

b) $5,000

c) $7,500

d) $10,000