Sam Reynolds was a full-time teacher in California up until May 31, 2018. As of June , 2018, he was a resident of Seattle, Washington. He received his first retirement check of $4,000 per month at the end of June and continued to receive 7 months of checks. How much of his retirement income is taxed in the State of California?

$28,000

$0

$14,000

$48,000