$$54,000$

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Question $4$ of $15.$

Kevin $(33)$ is single with no dependents. He is a California resident. He is a self$-$employed painter and had income of $$23,000$ reported on Form $1099-$NEC, Nonemployee Comb were $$8,000.$ What is Kevin's California gross income, and is he required to file a California return?

$$8,000$; he does not have a filing requirement.

$$15,000$; he does not have a filing requirement.

$$23,000$; he is required to file.

$$31,000$; he is required to file.

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Question $5$ of $15.$