How much of Calvin's income from California is taxable in California?

To determine how much of Calvin's income is taxable in California, it is important to understand California's tax residency rules and income tax regulations. Generally, California taxes residents on their worldwide income, while non-residents are only taxed on income sourced from within the state.

If Calvin is a resident of California, then he would be liable for tax on all his income, regardless of where it was earned. Therefore, if his total income amounts to $120,000 and he is considered a California resident, all of it would be taxable in California.

However, if he is a non-resident and earned only a portion of his income from California sources (for example, working part-time or having California-based investments), then only that portion would be taxable.

In this scenario, assuming Calvin earned $30,000 from California sources while the remaining income is from outside the state, this aligns with the interpretation that $30,000 represents the taxable amount derived specifically from California. Thus, if that constitutes his income attributable to California, then that would indeed be the correct taxable amount.

This logic leads to the choice reflecting the taxable income accurately, as it is based on where the income was earned and the residency status of Calvin.