Final answer:
Income from an OR farm and royalties received from OR properties are taxable to nonresidents in Oregon. The correct answer is d. All of the above.
Step-by-step explanation:
Income from an OR farm is taxable to a nonresident. The income generated from operating a farm in Oregon is considered Oregon source income. Therefore, it is subject to Oregon state income tax for nonresidents.
Royalties received from OR properties are also taxable to a nonresident. Royalties from properties located in Oregon are considered Oregon source income and are subject to Oregon state income tax for nonresidents.
Oregon unemployment is not taxable to a nonresident. Unemployment benefits are generally not subject to state income tax, regardless of whether the recipient is a resident or nonresident.
In conclusion, the answer is d. All of the above. Income from an OR farm and royalties received from OR properties are taxable to nonresidents in Oregon. The correct answer is d. All of the above.