18-a/ Lonnie bought $1,200 worth of items from sources outside of California. Each item cost less than $1,000. No sales or use taxes was paid on any of the purchases. Lonnie lives in Sacramento and his AGI is $72,000. How much would Lonny owe in use tax if he chooses to use the Estimated Use Tax Lookup Table? b/ If Lonnies only purchase in 8a above was one item costing $1,200, how much would he owe in use tax as a resident of Sacramento?