In this task, you need to answer the given multiple-choice question on the gain. Gain is the value by which to multiply the input. Classify your answers into 'a', 'b', 'c', 'd', and 'e'.

Problem: mr . hernandez , who was a resident of state x for only 9 months last year , had a taxable income of $ 42,500 for the year . if the state tax rate were 4 percent of the year ’ s taxable income prorated for the proportion of the year during which the taxpayer was a resident , what would be the amount of mr . hernandez ’ s state x tax for last year ? 
Options: a ) $ 900 , b ) $ 1275 , c ) $ 1200 , d ) $ 1300 , e ) $ 1060
b