Alphonse is a Idaho resident, but commutes daily to work in California. His only income was $45,000 in wages from his job in California. He is not sure if he needs to file a return for both states. When he prepared returns to check out his potential tax liability, he estimated he could owe $2,600 tax to California and $2,100 tax to Idaho. Which of the following is correct? He will take a credit on his California nonresident return for the tax he pays to Idaho.

a. He will take a credit on his California nonresident return for the tax he pays to Idaho.

b. He will take a credit on his Idaho return for the tax he pays to California.

c. He cannot take a credit because there is no reciprocal agreement between Idaho and California.

d. He does not need to file a California return because he is a Idaho resident.