A nonresident taxpayer lives across the border in Nevada, but regularly comes into the State to work at one of his employer's California retail locations. He makes $45,000 a year in total, of which $25,000 is earned in the State of California. In addition, the taxpayer engages in a "side hustle" making $1,000 extra cash in services while spending time in the State. How much of the income earned is considered subject to tax in California? Select one: a. $1,000 b. $25,000 c. $26,000 d. $46,000