VA state sees $5.17 capital gains from my Federal and wants to know how much of it to subtract. How do I determine what to enter?

Provided the long-term capital gain or investment services partnership income is attributable to an investment in a “qualified business”  or any other technology business approved by the Secretary of Technology, it may be allowed as a subtraction. 

If the capital gains is from investments, it is taxable on the VA return if you are a resident during the time of the transaction.