I don't know specifics of California's state taxes.......
Cost of living is the issue though. They'll have to outbid A&M by 25% to get Sumlin to the same place. If he's got $5MM from each school, it's really a no-brainer to stay where he is - at least from a personal finance standpoint.
Then again, maybe he wants to go to LA and check out the sunshine. I think if I had two job offers both for $5MM a piece, one in Texas & one in L.A. I'd say screw the East Texas grasslands. It's tough to frown on a jet ski regardless, but it's almost impossible to frown on a jet ski in the warm pacific waters.
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