Ken has always been a nonresident of California. On March 1, 2022, he sold a California rental property in an installment sale. During 2022 and 2023, he received installment proceeds comprised of capital gain income and interest income. Which of the following is incorrect regarding the capital gain income? A. The capital gain income is taxable by California in both 2022 and 2023 because the property was located in California B. The capital gain income is taxable by California only in 2023 because the property was located in California C. The interest income is not taxable by California and has a source in Ken's state of residence D. California taxes the installment proceeds received by a nonresident to the extent the income from the sale was from a California source