For 20X1, Bob and Jill lives in a community property state and had community income under state law. They were married part of the year; however, they lived apart the entire year. They did not file a joint income tax return for 20X1. Bob is requesting relief in 20X2. Which of the following would provide an exception to the general 50/50 rule for community income.

a IRC Sec. 66(a) b. IRC Sec 66(b) c. IRC Sec 6015(b) d. IRC Sec 6015(c)