Liz and Doug were divorced on December 31 of the current year after 10 years of marrage. their current years income received before the divorce as follows:

Dougs salary $41,000

Liz's salary $55000

Rent on apartments purchased by liz 15 yrs ago $ 8,000

Dividends on stock doug inherited from his mother 4yrs ago $1900

Interest on a savings account in Liz's name funded wiht her salary $2400

Allocate the income to Liz and Doug assuming that they live in:

a. California

b. Texas