Anna-Catherine and Anthony were divorced on March 15, 2018, after four years of marriage. Their current year's income received before the divorce included:

Anthony's salary $88,000
Anna-Catherine's salary 92,000
Rent a business office purchased by Anna-Catherine six years ago 120,000
Interest on CD Anthony inherited from his uncle two years ago 630
Dividends on stock in Anna-Catherine's name funded with her salary 4,100

Allocate the income to Anna-Catherine and Anthony, applying the community property rules of:

a. California.
Anthony: $      Anna-Catherine: $

b. Louisiana.
Anthony: $      Anna-Catherine: $