Janice Sherman comes to California every year to enjoy the waves off the sunny California coast. In 2017, she stayed with her friends in their beach house from January 5 to May 2 before moving back to Hawaii (her domicile) for the rest of the year. She supports her surfing hobby on the rental income from several inherited rental properties in Hawaii. Which of the following is true?

A. Janice is a part-year resident. She must pay tax on the net rental income realized during the period she stayed in California.

B. She is a nonresident because she is in California for a temporary or transitory purpose. She still maintains her home in Hawaii.

C. She is considered a California part-year resident, regardless of the number of months she spends in the state.

D. Janice is a resident because of the Safe Harbor Rule.