A taxpayer uses which figures and/or methods to calculate the appropriate amount of deduction to claim on a part-year resident return?

Select one: a. The days in the state divided by the days out, multiplied by the figures and stuck on the Form 540. b. The Col. D and E amounts from the Schedule CA (Form 540NR) which compare amounts as though one were a resident vs CA-only amounts, and using Part IV of the Schedule CA to figure the percentage calculation for the deductions to subtract from California AGI. c. The taxpayer fills out the Schedule CA, then adjusts via subtraction any amounts apportioned to the nonresident part of the year when completing the Form 540. d. The taxpayer uses the Col. D and E amounts from the Schedule CA (Form 540NR) and takes the average of this ratio and the days spent inside the state on a non-transitory or non-temporary purpose and then makes a regular Form 540 Schedule CA to calculate a nonresident period subtraction for completing the Form 540.