For years when the Oregon Surplus Credit $("$Kicker$")$ is available, a taxpayer must meet which of the following criteria to claim the credit on their current$-$year Oregon return?

Have had Oregon taxable income in the prior year.

Have been a full$-$year Oregon resident all year in the prior year.

Live in Oregon at least six months of the current year.

Not file their Oregon return using the married filing separately status in the current or prior year.