Flint has lived in California all his life. In 2023, he moved to Las Vegas, Nevada. During the year, he received $24,000 of alimony from his ex-wife, Magna. The alimony was paid under a divorce agreement that was finalized in 2022. $16,000 of the alimony payments was received while he was a resident of California and $8,000 was received while he was a resident of Nevada. What amount should be included as taxable income on his California return?
$0
$8,000
$16,000
$24,000