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.