Hello. I live and work in New Mexico. My wife and kids live in California. I have my W2 from NM. My wife is not employed but we have rental income from properties in California. I am filing MFJ for federal, and planning to file NM and CA state returns. How do I allocate the rental income between the two states? Should it be half and half as each of us is resident of a different state? Or should it be all in California as the properties are located there? Thanks!