Marissa is a self-employed tax preparer who maintains her primary office in California. This year, she received $80,000 in gross income from preparing tax returns. Of this, $30,000 came from Oregon clients. Her net business income, reported on her federal Schedule C, was $62,000. Assuming she meets the nexus requirements to be subject to Oregon taxation, what is the net business income taxable on her Oregon return? $0 $23,250 $30,000 $45,600