5. On April 15th, Juan and Juanita Mendoza, both lawyers, paid $50,000 in State Income Tax on their combined income of $400,000. They decided to locate to another state other than California. They have asked you to suggest other states that will help them reduce their state taxes. What other actions must they do to make sure they are not a California resident for the next year? Write an IOM to the Mendozas.