California residents are allowed a credit for net income taxes paid to another State on income also subject to the California income tax. However, the credit is not allowed for which of the following reasons? A. If the other state allows California residents a credit for net income taxes paid to California B. If the income taxed by the other state has a source within the other state under California law C. If such states do not allow their residents a credit for net income taxes paid to California D. The amount of the credit is greater than the same proportion of the total California tax as the income taxed by both states bears to the total income taxed by California