George and Talia are married and living together in California. Their income is as follows:

a$.$ If Talia files a separate tax return, what should Talia report as income?

$$,x$

b$.$ If George and Talia lived in Texas, what should Talia report as income?

$

$$ Check My Work

the spouses. State law becomes important in making this allocation.

couple is presumed to be community property.