Mr. Hernandez, who was a resident of State X for only 9 months last year, had a taxable income of $42,500 for the year. If the state tax rate were 4 percent of the year’s taxable income prorated for the proportion of the year during which the taxpayer was a resident, what would be the amount of Mr. Hernandez’s State X tax for last year?
Pick one.
A) $ 900 B) $ 1275 C) $ 1200 D) $ 1300 E) $ 1060

Rationale: total tax for the year = 42,500 x 4 % = 1700 as stated annual tax is prorated as per the duration of stay . prorated tax = 1700 ( 9 / 12 ) = 1275 answer b
Answer: B