A taxpayer meets the test to be considered a bona fide resident of Egypt and excludes $75,000 of earned income from their federal tax return. Before their exodus from the US they were a California resident. Assuming they have a filing requirement for the state does this excluded income become included or not?

The 75,000 is added back to state income

The 75,000 is excluded but only barely since the amount of exclusion for the state is less than the federal amount

The 75,000 is added back to state income because the state only allows the exclusion for specific countries

The 75,000 is excluded because the state doesn't tax worldwide income