State tax to Georgia or Alabama

This is for tax year 2020 - My son, just 20 years old at the time, worked in Alabama from Sept through the end of the year on a contract job.  During that time (4 months) he stayed in a hotel.  He was paid by a contractor out of Kentucky.  His address on his W-2 is our home address in GA (where he lived up till September).  He was hired through the union in GA to work in AL for that time frame.  I just wasn't sure if he should pay Alabama tax on the income or GA?

 

BTW, he also received a 1098-T (Tuition Statement).  Where would he report this info?

 

Thanks.