9. (LO2) Based on the following, how much is income subject to California income tax? Taxpayers residence is Oregon and he/she receives wages of $62,000 from an employer headquartered in California. The taxpayer works in Oregon. Taxpayer received a $4,000 capital gain on the sale of California land, and $600 in dividends from a California corporation.

12. (LO3) Paula and Paul are California residents and live in Vacaville. Paula is a member of the U.S. Air Force. Paulas Air Force pay was $57,300. Paul had wages of $46,200. They received interest income of $750 from a bank in Colorado and dividends of $1,200 from a New Jersey corporation. How much of their income is subject to California income tax?