California 540

John and Mary are married but filing separate returns. His California AGI is $27,550, and Marys AGI is $40,950. They lived in California in the same rental property and paid rent for the entire year. Which of the following statements is true regarding claiming the Renters Credit on their returns? a) They do not qualify because they are filing separate returns. b) They will receive the credit regardless of tax liability. c) John and Mary both have income within the limits of the renters credit. d) Since Johns income is lower, only he can claim the Renters Credit.