The member is a Ca resident, so he will be taxed on K-1 income from the AZ LLC. So his Federal income is say $1000 and we had taken bonus depn of $200 to arrive to the $1000 federal income.

When I file the 1040 return for the Ca resident member, I will pick up $1000 as federal income but do I pickup $1200 as CA state income from this k-1  ? OR do I pick up $1000 as CA state  income from this K-1 ?