Fuck, fuck, fuck CA,'s FTB. They can fuck themselves with a butcher knife. They'll bill you for shit you don't owe.
My wife dissolved her business and she she still got a tax bill for fucking YEARS. She did everything, but it didn't stop until she called her old boss, a state legislator, who still had to have a face to face meeting with them (and he was not a nobody). We were lucky as fuck and had an ace to play, wtf is anyone else supposed to do?
Like WTF.
Note. DO NOT START A BUSINESS IN CALIFORNIA. Be a contractor or pick another state, dear God.
There are a lot of assumptions here. The specific frequency of the microwave oven is tuned to be absorbed by water molecules.
Yes other materials, particularly metals, (shape and size matter too) can absorb the RF energy as well, but a lot do not, and the RF passes harmlessly through them.
Just like the massive amounts of RF that is going through you right now, every second of everyday. It is everywhere, but the wavelength is something that ignores almost everything you are made of.