1. sanjay, who works for a dallas-based software company and his spouse, abhati, would like to file a joint return in the u.s. since they are both from india, neither sanjay nor abhati currently has u.s. residency or citizenship. under what circumstances would they be able to file a joint return?

a)sanjay or abhati establish u.s. residency by the end of the tax year.

b) sanjay or abhati become u.s. citizens at the beginning of the tax year.

c)both sanjay and abhati establish u.s. residency or citizenship by the end of the tax year.

d) both sanjay and abhati become u.s. citizens by april 15th of the calendar year.