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Angelo is a resident of Wisconsin, and his wife, Beatriz, is domiciled in and a resident of California. Angelo earned $ 6 0 , 0

Angelo is a resident of Wisconsin, and his wife, Beatriz, is domiciled in and a resident of California. Angelo earned $60,000, and Beatriz earned $42,000 in 2023.(Note: All income was from wages.) They filed a joint federal return. Which of the following statements is correct?

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