Private Westerberg is domiciled in Montana and his wife Eliane is domiciled in Idaho. They lived in California all year. Private Westerberg is stationed in California on permanent change of station orders. He also works part-time at an auto repair shop. Eliane moved to California solely to be with her husband. Eliane is employed as a social media manager. In California, they received the following income: Private Westerberg; military wages, $42,000. Private Westerberg; wages from the auto repair shop, $9,000. Eliane; wages as a social media manager, $51,000. How much of their income is taxable by California?

$9,000

$42,000

$93,000

$102,000