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Calvin has always lived in Arizona. He owns a siding company in Arizona and in 2 0 2 3 he earned $ 1 2 0

Calvin has always lived in Arizona. He owns a siding company in Arizona and in 2023 he earned $120,000 including $30,000 from a separate and distinct job in California. What amount of his income is taxable in California?
A. $0
B. $15,000
C. $30,000
D. $120,000

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