Which of the following conditions need not be satisfied in order for a married taxpayer, residing in a community property state, to be taxed only on his or her separate salary?

a. The husband and wife must live apart for the entire year.
b. A minor child must be living with the spouse.
c. The husband and wife must not file a joint income tax return.
d. The husband and wife must not transfer earned income between themselves.
e. All of the above must be satisfied.