Abie, Billy and Connie are in a partnership. Abie and Billy are New York residents and Connie is a New York nonresident. All services performed by the partnership are performed in New York, except for the services rendered by Connie, which are performed in both New York and New Jersey. When performing services in New Jersey, Connie works at a her home because she likes working in her pajamas. Connie works two-hundred and fifty days (150) in days in total, with one-hundred (100) days worked in New Jersey and one-hundred fifty (50) days worked in New York. Connie also received the following items of income throughout the tax year: $50,000 from the sale of stock of a California corporation which held 50% of New York assets and the 50% of California assets $100 of interest from a savings account; $100,000 from the sale of a painting. For purposes of this question, assume that the New York State income tax rate is 8%. What is Connie's New York State income tax liability? Under what article or section, it applies? Fully explain your