How is the alimony deduction calculated for a part-year California resident?

a. All alimony paid while a resident and while a non-resident is deductible on the California return.

b. Only the alimony paid while a California resident is deductible on the California return.

c. Divide the federal alimony paid while a nonresident by the California ratio to determine the California deduction. [If the ratio is greater than 1.0, then use 1.0. If the ratio is 0 (zero) or lower, then use 0 (zero).] Add to that the amount paid while a California resident.

d. Multiply the federal alimony paid while a nonresident by the California ratio to determine the California deduction. [If the ratio is greater than 1.0, then use 1.0. If the ratio is 0 (zero) or lower, then use 0 (zero).] Add to that the amount paid while a California resident.