10. Erin receives and accepts a permanent job offer in Spain. She and her spouse or registered domestic partner (RDP) sell their home in California, pack all of their possessions and move to Spain on May 5, 2017. Their children also relocate to Spain on the same date. They lease an apartment and enroll the children in school in Spain. They both obtain a drivers license from Spain and make numerous social connections in their new home. They have no intention of returning to California. Which of the following statements is true?

A. Both Erin and her spouse or registered domestic partner are considered part-year residents of California B. The entire family are considered full-year California residents C. Erin is considered a part-year resident but her spouse or registered domestic partner is considered a fullyear resident D. All of the above

11. Jimmy is a business executive and resides in Washington with his family. Several times each year, he travels to other states for business purposes. His average stay is one or two weeks, and the entire time spent in California for any taxable year does not exceed six weeks. Jimmys family usually remains in Washington while he is traveling for business purposes. Which of the following statements applies to Jimmy?

A. Jimmy is not a California resident because his stays in California are temporary or transitory in nature B. Jimmy is a California resident because he does business in California C. Jimmy is a resident but is not taxed on his income from California sources D. Jimmy is a California resident based on safe harbor rules