Liz and Doug were divorced on December 31, 2018, after 10 years of marriage.
Their current year’s income received 1>efore the divorce was as follows:

Doug's salary .......................................................................................................$41,000
Liz's salary ..............................................................................................................55,000
Rent on apartments purchased by Liz 15 years ago ..........................................8,000
Dividends on stock Doug inherited from his mother 4 years ago ....................1,900
Interest on a savings account in Liz's name funded with her salary ................2,400

Allocate the income to Liz and Doug assuming that they live in:
a. California.
b. Texas.