1.  14a is tax exempt interest of 1099 column be- column c say -1099.

2.  14b. Net investment income of col.b states 1954 column c states 1354 - column d 3308 and also col. e is 3308. 

3.  The 541 does not have line 14 and need help where to enter this information. Having a hard time with this. Please advise - even to email [email address removed]

You also said: "No problem with Federal but the state. There is no place to enter 14a and b" 

I use Lacerte, but I'll try to help. 

Where do you enter the federal tax exempt interest on Column (b) of Line 14(a)?  Wherever you enter the federal amount, enter zero for the state amount  (in lacerte we enter a -1) . 

If I understand your post correctly, Col (c) probably is blank because col (b) adjusted out all of Col (a) .  So, I would guess the K-1 tells me the federal tax exempt income was NOT tax exempt for CA.

Practically, Line 14b Net invest income is the sum of all the investment income items on the K-1 that you enter somewhere else.  The Line 14b amounts go nowhere.  Whatever spots on your 1040 require the total investment income for the computation, it would just sum up the info from all other investment fields.  That's why it's not necessary to input the amount.  The line is more for memo use.   

For 14b Your info tells me the total federal investment income is 1954, California source adds another 1354 to arrive at 3,380 CA state income, and the amount all of CA source.  Again, this line should reflect the sum of other fields. If you want to, add up the other income - the federal  and CA amounts.  You should arrive at the totals that are reflected on this line.

Hope this helps.