Problem: Alex and Andrea are married and file jointly. Alex and Andrea moved themselves and five dependent children to California in the current year. Andrea is a physician and the couple's combined federal AGI is $512,862. With total Taxable Income (line 19) of $212,311 and CA Taxable Income from Schedule CA (540NR), Part IV, Line 5 of $198,642. The couple must complete Form 540NR and the AGI Limitation Worksheet. What is the amount on Line c, of the AGI Limitation Worksheet?