The minimum penalty for filing a tax return more than $60$ days late is

$$135$ or $100\%$ of the unpaid tax, whichever is

$($fill in the blank$).$

A$)$ More.

B$)$ Equal.

C$)$ Less.

The federal return provides for a business credit called the Qualified

Business Income Deduction $($QBID$).$ Does CA conform to this credit and if

not, what do you do$?$

A$)$ CA conforms.

B$)$ CA does not conform. Add the deduction of income to the CA $(540).$

Marsha moved to California in January $2019.$ She retired after $30$ years of

service from a company located in New Hampshire. Marsha receives a

$$2,000$ a month pension. How much of her pension is taxable on her

California tax return?

A$)$ $$1,000$

B$)$ $$2,000$

C$)$ $$24,000$

D$)$ $$0$

Karl is a California resident who is Single, has no dependents, and who is

claimed as a dependent on another return. Karl must have a California

Gross Income amount greater than what amount to have a filing

requirement?

A$)$ $$38,624.$

B$)$ $$15,448.$

C$)$ $$0.$

D$)$ $$20,913.$