Alex lives in Virginia and works in northern Virginia. He accepts a new job in the District of Columbia (D.C.), but will continue to live in his Virginia house. During the year, his income is about evenly split between his former Virginia job and his new D.C. job. Alex new employer takes D.C. withholding taxes out of his pay for a few months until he finally corrects this situation. Which of the following statements is true for the year of his job change?

a) He should file only his normal resident return with Virginia.

b) He should take a credit for taxes paid to the District of Columbia for the D.C. taxes withheld from

his pay on his Virginia resident return.

c) He should file a resident return with Virginia and a nonresident return with D.C. All income would be taxed on his Virginia return. The D.C. nonresident return would only have to be filed to recover

the D.C. withholding taxes.