After 28 years of service with the State of California, Lucy retired in January of 2017 and moved to Nevada on May 15. Her income was $3,900 a month from her state pension (paid on the last day of each month) and $1,200 in interest from a savings account in a California bank ($420 received while in California and $780 after moving to Nevada). Which of the following is correct?

A. Lucy's part-year California return (Form 540NR) should show $16,020 California-source income. ($15,600 income, from her pension and $420 interest credited to her savings account while a California resident.)

B. Lucy's part-year California return (Form 540NR) should show $47,220 California-source income, because her state pension is from a California source. ($46,800 California pension plus $420 interest.)

C. Lucy's part-year California return (Form 540NR) should show $48,000 California-source income, because both her pension and her interest have a California source. ($46,800 California pension plus $1,200 interest from the California savings account.)

D. Lucy does not need to file a California return, since she became a nonresident during the year.