Matthew is an Oregon resident. He commutes daily to California for work. His only income was $55,000 in wages from his job in California. When his tax preparer prepared his returns, he estimated he would owe $2,600 tax to California and $2,100 tax to Oregon. Which of the following statements is correct?

He cannot take a credit on either state return.

He does not need to file a California return because he is an Oregon resident.

He will take a credit on his California nonresident return for the tax he pays to Oregon.

He will take a credit on his Oregon return for the tax he pays to California.