Alina lives in Texas and sells apples sculpted to look like celebrities. She sells them all on the Internet. She has $100,000 in gross sales for tax year 2019, part of which is from California customers. Which of the following is criterion for requiring her to pay California sales tax?

a. Alina pays her sister Sue (who lives in Portland, Oregon) to direct would-be buyers to Alina.

b. Alina pays her cousin Jessica (who lives in Hermosa Beach, California) to direct would-be buyers to Alinas website.

c. Alinas customers all pay use tax to their respective states.

d. Alinas sales to California customers has to exceed $100,000 within the preceding 12 months.