As part of the transition to Fallon, "The Tonight Show" would be brought back to New York City after 42 years in Southern California. Approximately $5 million was budgeted to renovate Studio 6B, where Fallon recorded "Late Night". The move also enabled NBC to take advantage of a newly enacted New York state tax credit for talk shows that are "filmed before a studio audience of at least 200, as long as they carry a production budget of at least $30 million and have been shot outside New York for at least five seasons." Studio 6B is also where Jack Paar and Johnny Carson hosted "The Tonight Show" before the show moved to Burbank in 1972. Lorne Michaels (producer of "Saturday Night Live", in which Fallon appeared prior to hosting "Late Night") became executive producer of "The Tonight Show".