Jarod $(30)$ is single and an active duty member of the U$.$S$.$ Marines. He was a Vermont resident at the time he joined the military. He was stationed at Camp Pendleton, California until February $15,2023,$ when he was deployed to Germany, and then to Afghanistan to serve as an EOD tech. He spent a total of ten days in Vermont during the tax year. Jarod's only income was $$32,589$ of active duty military pay, which includes $$4,340$ for his service in California. He is required to file a federal tax return. What is Jarod's Vermont filing requirement?

Jarod is required to file a Vermont resident tax return. The military pay that is included in Jarod's federal adjusted gross income is an adjustment on Jarod's Vermont return.

Jarod is not required to file a Vermont return because none of his active duty military pay is from Vermont sources.

Jarod is required to file a Vermont resident tax return. No adjustment is required on Jarod's Vermont return because Vermont follows the federal treatment of active duty military pay.

Jarod is not required to file a Vermont return because the income he earned overseas is exempt from Vermont taxation and his U$.$S$.$ earnings are below the Vermont filing requirement threshold for his filing status.