The calculation of nonresident and part-year resident California tax is designed to make sure the taxpayer pays:

a)	The same tax that would be paid if the California tax rates were applied to California income only

b)	More tax than would be paid if the California tax rates were applied to California income only

c)	None of the above

d)	30% on all California income

e)	Less tax than would be paid if the California tax rates were applied to California income only