Etep lives permanently in New Hampshire and works at UMass Lowell. She teaches in$-$person three days a week $($Monday$/$Wednesday$/$Friday$)$ and works from home $($in New Hampshire$)$ on the other four days. She is aware that New Hampshire does not have a state income tax, whereas Massachusetts imposes a state income tax of $5\%.$

Will Etep owe any state income tax on her earnings? Why or why not? If your answer is yes, is any alternative arrangement available that Etep might make to avoid the tax? Prepare a written memorandum stating the research issue$($s$)$; your conclusions concerning the issue$($s$)$; and the specific statutory, regulatory, or judicial authority supporting your conclusion