It just made cents. Major League Baseball star Merrill Kelly will pocket nearly $2.5 million more per year over the next two seasons of his $40 million deal by signing in Arizona instead of California. The massive difference in cash reflects the spread in state income taxes as well as California’s disability insurance levy and typical property tax differences on a luxury home. However, the overwhelming driver of the disparity is state income tax. California’s top marginal rate reaches 13.3% — a