A taxpayer spends six months in the year working and living in the state. They move across the border, but keep the same job. For all intents and purposes, they are now domiciled in this other state for the latter half of the year. How much of the income that they receive is considered California source income taxable under the jurisdiction of the FTB?

Select one:

a. All of it

b. Only the half while the taxpayer was domiciled within the state

c. None of it

d. An apportioned amount based on amounts earned compared between two different time periods of residency and nonresidency