Richard is a Native American Indian who has an enrollment number and is living on his tribe's reservation. Richard is a security guard for the tribal casino. In his spare time, Richard sells fishing lures at the tribal fishing store and reports all income on his federal return. How will Richard's income be reported on the California tax return? A) Richard will pay tax on his wages as a security guard and his fishing lure business. B) Richard will make an adjustment on Schedule CA (540) line 21 for all his income. C) Richard will make an adjustment on Schedule CA (540) column b line 1 for the W-2 Income and on Line 3 of column b for his self-employment income. D) Richard does not have to pay California tax on any of his income.