California 540 tax Please show how you get the answer

When Jonas moved out of California four years ago, he didnt sell the California real estate, which he owned at that time. During tax year 2019, Jonas sold his California property for $220,000. How much was the buyer required to withhold using the Total Sales Price Method? Select one:

a. $ 6,600

b. $19,448

c. $27,060 This answer is incorrect. A 12.3% withholding rate was used here. 12.3% isnt the correct general withholding rate when a nonresident sells California property.

d. $ 7,333