1. Alvin is a resident of Oregon and sells stock of a CA corporation at a $10k gain. Alvin is NOT in the business of buying and selling stock. Which of the following is correct? 
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3. 1. Alvin is taxed on a $10k gain in CA because this gain is realized on the sale of the CA corporation stock 
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5. 2. Because Alvin is an OR resident, the gain has an OR source and the gain is NOT taxable by CA 
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7. 3. Alvin has to split this gain between OR and CA 
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9. 4. Alvin does not have to report this gain at all.