27. Beverly is a resident of California and a single taxpayer. She accepts a three-year assignment in Japan. Her assignment in Japan covers the period January 1, 2016, through December 31, 2018. She rented out her residence and put her car and belongings in storage in California. She maintained her California bank accounts, drivers license, and voter registration. Upon completion of her assignment, she intends to return to California. She returned to California to visit family no longer than a total of 45 days during 2016 or 2017. If Beverly has less than what amount of intangible income during each year, she will qualify for the safe harbor rule and be a nonresident during her absence from the state? A. $200,000 B. $250,000 C. $300,000 D. $400,000