The 50% allotted to H is not taxable by CA, because CA non-residents are not taxed by CA on pension income.
See Example 3 on page 12 of this CA tax publication:
https://www.ftb.ca.gov/forms/2023/2023-1031-publication.pdf
All the pension income allotted to W is taxable by CA, since CA residents are subject to CA income tax on all their income.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
