State Taxes on Tournament Winnings

[Double Eagle]

How does a tournament professional who is staked report his state taxable income in the following scenario.

1) His staking deal is 50% of winnings after makeup.
2) He plays 5 10k tourneys in Nevada and doesn't cash.
3) He cashes in a 10k tournament in California for 200k and receives 70k from his backer after makeup ((200k-60k)/2).

What is his taxable income in California, 95k (CA tourney winnings less CA tourney expenses) or 70k?