Question: Mason earned significant stock compensation while working for a tech start up in California. He now holds a significant amount of stock with low cost

Mason earned significant stock compensation while working for a tech start up in California. He now holds a significant amount of stock with low cost basis, which he plans to sell in the coming years to fund his semi-retirement. Mason is considering moving from California to Nevada, where capital gains are not taxed. This tax planning strategy primarily leverages which of the following variables?

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