USA NJ credit for taxes paid on CA income

[spike]

Hi I have a question regarding CA / NJ return this person never lived in NJ in 2020 had income from CA source on schedule C , but she has a NJ drivers licenses and
registered her sole proprietorship in NJ . There is estimates and extension payments made for NJ . Question is do we file a NJ NR return or Resident and CA NR ?
And then on NJ form COJ the CA income should be after the health SEP and self employment deduction or before all these on NJ COJ line 2.
I did a draft and if I use CA net income after all these deductions there is too much taxes owed to NJ . Do I file a NJ NR return to get the money back or NJ resident return and what income should i use on COJ line 2 after deduction or before the above three deduction .
Please help I am lost .

Thanks