Alice was a full-year resident of Washington (a no income tax state). She earned $50,000 in self-employment income from business conducted in neighboring Oregon. Which of the following correctly completes the sentence?

Alice may not claim the credit for taxes paid to other states because:

1-Oregon does not allow this credit on a nonresident return.

2-None of Alice's income was double-taxed.

3-Oregon and Washington have a reciprocity agreement under which business income is only taxable to the taxpayer's state of residence.

4-Washington is a "reverse credit" state