5. Jason is a California resident who lives and works as a computer consultant in Walnut Creek. He earned $75,000 while working for XYZ LTD in 2017. Jason additionally had a contract job from ABC Co. based in Washington. His contract earnings totaled $17,000 in 2017 and will total $15,000 in 2018. On what income amount will Jason be taxed in 2017?

A. $75,000 B. $83,500 C. $90,000 D. $92,000

6. California law specifically provides that an individual whose permanent home is in California, but who is absent from the state for an uninterrupted period of at least how many days under an employment-related contract, will not be treated as a resident subject to California tax?

A. 500 days B. 546 days C. 600 days D. 650 days