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When determining the taxable income from a California partnership as a nonresident, the most relevant factor is the distributive share of partnership net income. This is because, under California tax law, nonresidents are taxed on income derived from California sources. The distributive share represents the income allocated to the partner from the partnership based on their ownership interest, which is crucial for calculating how much of the partnership's income is taxable to a nonresident.

Nonresidents must report only the income generated from California partnerships, as this is what the state has the jurisdiction to tax. Income from jobs or other states might not be applicable since they do not pertain to income specifically derived from California sources. Therefore, focusing on the distributive share ensures that the calculation aligns with California tax regulations, which are designed to tax income generated from within the state regardless of the partner's residency status.