Lamar retired after 35 years as a teacher in Fresno, California, and moved to Nevada because they do not levy income taxes. He retired in June and moved into his new home in Nevada on September 12, 2022. He started receiving a $3,000 monthly pension from the State Teachers Retirement System in July (monthly payments on the last day of the month). Which of the following is correct?

a. He must pay tax to California on $18,000 of pension income.

b. Because he was a Nevada resident at the end of the year, he does not need to pay any tax on the pension income to California.

c. He must pay tax to California on the $6,000 of pension income he received in July and August. However, he will not pay California tax on the $12,000 pension income he received after he became a Nevada resident.

d. He must pay tax on 75% ($13,500) of the pension income because he resided in California for eight full months during the year.