2. John and Paul are brothers and both are United States citizen. Paul works in Mexico and maintains two (2) bank accounts in Mexico. The accounts are held in Paul's name but both John and Paul are allowed to write checks from the account. The combined account balances are $50,000. The accounts generate $100 of interest income. Paul pays taxes in Mexico and claim a foreign tax credit on his US Income Tax Return. Which of the following statements are most accurate? Only John has a financial interest in the Mexican bank accounts and must file a FBAR. Paul is exempt from filing the FBAR as he paid taxes to Mexico on the accounts. b. Both Paul & John have a financial interest in the Mexican bank accounts and are required to file a FBAR. Neither John or Paul have a requirement to file an FBAR as the income generated from the account does not exceed $100. None of the above. d