Elias prepares tax returns for a number of his clients $.$ He has noticed that the structure of the Canadian Family has changed over time, particularly when he has to fill out the section of the tax return that deals with marital status. Which of Ellias client will NOT receive the same treatment as legally married spouses under the Income Tax Act $1)$ Trudy and Helmut, who have been living together in a conjugal relationship for $25$ months.b$)$ Tom and Robert, who have been living together in a conjugal relationship for $17$ months c$)$Cindy and Larry who have lived together in a conjugal relationship for $3$ months $,$since their daughter was born d$)$ Ben and Linda $,$who lived together in a conjugal relationship for $3$ yrs before seprating $4$ months ago.