A taxpayer contributes $2500 a year into an HSA account in the first half of the year, excluded from wages. Then, they become a California resident after moving offices and contribute another $2500 through wage deferral . Their total wages reported on the federal return ( after the $5000 deferral) are $45000, with $25000 earned in California ( not including any wage deferral) . What is the amount of taxable wages to California on the taxpayers return?