That is very nice of you to answer Karl.

The tip to consult with a state CPA is a good one. There is so much regulation and I can't do it myself.

Yet, it would be better to get income sourced to Florida because of the lower combined tax rate (Ind + Corp) versus California. I don't do any other corporations with multiple states so I could be wrong, but I think that income taxed by Florida would reduce income taxed by California.  Perhaps not dollar for dollar.