1). Kerek, a California resident, works outside California and must file a tax return in the state where he works as well as a California return. Kerek paid $1,250 of tax to the other state on adjusted gross income of $35,000. Kerek fills out California Schedule S and the total of columns B and C are each $35,000. Other information is: CA Form 540, line 48 is $9,000; CA Form 540, Line 17 is $96,774. How much, if anything, should Kerek claim as a credit for taxes paid to another state?

Group of answer choices

$1,000

$1,250

$3,000

$3,255

2). Chris is incarcerated and working under an agreement between the Department of Corrections and the California Department of Forestry to perform weed abatement in several dry brush areas near the prison. Chris earned $700 for work under the agreement and $300 for working in the kitchen during the current tax year. Chris regular tax liability is 3% of earned income. What is the amount of credit, assuming there is a credit, Chris can choose to receive as a refund, carry-forward or carry-back to offset future or previous years tax liability?

Group of answer choices

$0

$30

$40

$70