Her W2 box 1 shows $100,000, but box 16 says $5,000.  She has lived and worked in California for several years but is a resident alien.  I can't figure out why box 16 doesn't match box 1.  She owes $8K in California taxes.  Is there a scenario where not all of this income is taxable?  She was OPT until October 2020 then became H1B. Is this why?

Alien taxes are not my strong suit!