A taxpayer contributes $2,500 a year into an HSA account in the first half of the year, excluded from wages. Then, they become a California resident after moving offices and contribute another $2,500 through wage deferral. Their total wages reported on the federal return (after the $5,000 deferral) are $45,000, with $25,000 earned in California (not including any wage deferral). What is the amount of taxable wages to California on the taxpayer's return? 22500 25000 45000 50000