Austin became a California resident on June 1, 2021. He earned the following income during 2021:

Texas wages from January 1st to May 31th of $45,000.
California wages from June 1st to December 31st of $50,000.

What amount of his wages will California tax?

A $45,000
B $47,500
C $50,000
D $95,000


Answer :