Task: Question Answering
Input (English): Problem: mr . hernandez , who was a resident of state x for only 12 months last year , had a taxable income of $ 22,500 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 ? 
Options: a ) $ 900 , b ) $ 720 , c ) $ 600 , d ) $ 300 , e ) $ 60
Output (English): a