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Eric and James are registered domestic partners and are both residents of, and domiciled in, California. Eric makes $47,200, and James makes $46,800. Eric also

Eric and James are registered domestic partners and are both residents of, and domiciled in, California. Eric makes $47,200, and James makes $46,800. Eric also received $820 in interest income from Eric's investment fund, which he inherited and has maintained as separate property during the partnership. What amount will Eric report on his federal and California returns?

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