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Liz and Doug were divorced on July 1 of the current year after 10 years of marriage. Their current year's income received before the divorce

Liz and Doug were divorced on July 1 of the current year after 10 years of marriage. Their current year's income received before the divorce included:

Doug's salary $41,000
Liz's salary 55,000
Rent on apartments purchased by Liz 15 years ago 8,000
Dividends on stock Doug inherited from his mother 4 years ago 1,900
Interest on a savings account in Liz's name funded with her salary 2,400

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

a. California

b. Texas

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