Lynn $(29)$ is a full$-$year resident of Nebraska and an enrolled member of the Sioux tribe. She has lived on the Omaha Indian Reservation since birth. Her income for the year includes $$37,339$ in wages, as a Sponsored Programs Director at the Little Priest Tribal College on the Winnebago Indian Reservation for the first part of the year. Both of these reservations are in Nebraska. For the remainder of the year, she worked at the University of Nebraska in Lincoln, Nebraska where she earned $$47,793.$ The university is not within the boundaries of any Nebraska reservation.

How is Lynn$\text{'}$s income from each of these jobs reported on her Nebraska return?