As mentioned previously, Anh really enjoyed the lifestyle in southern California. After living in student housing her first year, she immediately moved off campus into a nearby apartment. Over time, Anh started to grow quite comfortable in the United States. Her English improved a great deal, she managed to get a California driver’s license, and she even bought a used car that she registered in California so she could drive back and forth to school (and perhaps occasionally to the beach). She became very good friends with a number of her classmates and from time to time even dated one or two. At the end of 2013, she had been dating one student for approximately four months; the relationship was showing signs of becoming serious but it was still too early to tell. Although Anh missed her friends and family back in Vietnam terribly, she was beginning to think maybe she could stay in the United States after she finished her degree, but only if she could find a firm to sponsor her work visa. Prepare an addendum to the previous memo that discusses the California residency treatment of Anh in 2013 and determine whether her income is taxable in California.