Dara and Richardo were divorced on May 20 of the current year after 12 years of marriage. Their current year's income received before the divorce included:

Richardo's salary	$30,000
Dara's salary	24,000
Rent a business office purchased by Dara 14 years ago	16,000
Interest on CD Richardo inherited five years ago	140
Dividends on stock in Dara's name funded with her salary	900

Allocate the income to Dara and Richardo, applying the community property rules of:

a. California. Richardo: $ Dara: $

b. Idaho. Richardo: $ Dara: $