Fred is an activeduty officer in the Navy. He owns rental houses in Virginia, Florida, and Texas. Virginia was his state of domicile when he entered the military. How can he eliminate any requirement to file a state income tax return?

a) He can't. Virginia must be his state of domicile since he was a resident of that state when he entered the military. All his income will be taxable in Virginia as long as he is a military member under the Servicemembers Civil Relief Act.

c) He must follow appropriate military procedures to change his state of domicile to either Texas or

Florida and sell his Virginia rental house.

d) He must follow appropriate military procedures to change his state of domicile to Texas and sell

his Virginia and Florida rental houses.