A nonresidents income from California sources includes income from a business, trade, or profession carried on in California. If the nonresidents business, trade, or profession is carried on both within and outside California and the part outside California ______.

Select one:

a. cannot be entirely distinguished from the part within California, only income from the part that can be distinguished from within California is California source income.

b. is separate and distinct from the part within California, only income from the part conducted within California is California source income.

c. is separate and distinct from the part within California, only income from the part conducted outside of Californias borders is California source income.

d. cannot be entirely distinguished from the part within California, then none of the income will be considered California source income.