Business & farm

I agree with @xmasbaby0 in that this forum is designed to provide assistance in the income tax area.

Having said that, see the attached for some guidance; which you may already have as it appears you have done some preliminary research.

After reviewing this, I would recommend you call CA for additional guidance.  There are phone numbers provided at the end of the publication.

https://www.cdtfa.ca.gov/formspubs/pub61.pdf

 

*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.