Liz and Doug were divorced on July 1 of the current year after 10 years of marriage. Their current year's income received before the divorce included: 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