A customer who lives in the state of New York who buys GNMA Pass $-$ Through Certificate : A must include the interest income received on his federal tax return $,$ but not his state tax return B does not include the interest income on his federal tax return $,$ but must include it on his state tax return C excludes the interest income from both his federal tax return and his state tax return D must include the interest income receive on both his federal tax return and his state tax return