[steverb]

Knoxville, TN.

Granted, if you've only been programming for five years you're probably going to only be looking at 80K if you're good (50-60 if you're merely okay). But 100-120 with ten years experience is in the range of what I've seen locally.

Also, you'll need to know .Net or Java.

Edit: Also, TN has no state income tax.