Mary and John filed Married Filing Joint return for tax year 2022. They live in CT and have been domicile in CT for long period of time. John works for a New York employer and he is assigned to the New York City, NY office. They do not maintain a permanent place of abode in NY. John only comes to NY for work purpose. Mary is a housewife, and she did not have any earned income.

During tax year 2022, Mary and John had the following income: Johns W-2 Wage and Salaries Income $350,000 Johns Bank Interest Income from Chase $600 Marys Bank Interest Income from Citi Bank $200 Interest from the IRS for their 2019 refund $350 Johns Sch E ordinary income from K-1 passed $10,000 through from a NY S Corporation (100% NYS BAP) Marys Sch E ordinary income from K-1 passed $2,500 through from a CT S Corporation (0% NYS BAP) Below is Johns days count for 2022: Total days in 2022 was 365. Total nonworking days was 120. John spent a total of 135 workdays worked outside of NYS for business travels and business related affairs. Johns employer allows John to work from home occasionally. John worked at his CT home for a total of 12 days during 2022. Assume the following additional facts applied to Mary and John: They are entitled for a standard deduction of $12,000 with NYS. NYS tax rate is at 10.9%. NYC tax rate is at 4.5%. Johns NYS tax withholding per W-2 was $45,000. John qualified for a nonrefundable tax credit of $12,000 on his New York tax return for tax paid to CT on the wages income. They had an overpayment of $9,000 credited from tax year 2021 to 2022. Their 2022 return was filed on 10/15/2022. Extension was timely filed. a) What is Johns New York State allocated wage and salary income for 2022? b) What is the Federal Amount, and New York State Amount per IT-203 tax return, Line 19 Federal adjusted gross income? c) What is Mary and Johns Total New York State, New York City, Yonkers, and sales or use taxes, MCTMT, and voluntary contributions, IT-203 Line 58? d) Did Mary and John owe any tax, or they are entitled for a refund for 2022?