Multiple Choice $2-50$

Community Property $($LO $2\mathrm{.}17)$

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 their separate salary?

a$.$ A minor child must be living with the spouse.

b$.$ The spouses must not transfer earned income between themselves.

c$.$ The spouses must live apart for the entire year.

d$.$ The spouses must not file a joint income tax return.

e$.$ All of these choices must be satisfied.