W is a resident of CA, H is a resident of NV, W receives a pension: Is H CA taxable on 50% of the pension on 540-NR as CA source; or is that 50% exempt under 4 US 114?

W earned pension benefit exclusively from CA work and all is community property.  Alternatively, would CA require W to include 50% of H's pension payments in NV or would it too be exempt from CA tax under 4 USC 114?  Are pension payments different than CA wages which are allocated 50% to W and H as CA source income and are 100% taxable in CA.  Basically, are pension payments treated as CA sourced wages because of W's residency or are they treated as sourced to the two different states since H and W both have a 50% community property right in the pension?  I cannot find an answer to this.  Thank You.