What is the Nine-Month Presumption of residence Rule? choose one answer

1. If Individual spends more than nine months of any taxable year in California he or she is presumed to be a resident of the state

2. The burden of proof on non residence rest with the individual taxpayer

3. Both 1 & 2

4. The provision of individual domiciled in California who is outside California under a employee related contract for at least 546 consecutive days