Harold lives in Georgia and owns a rental house. Since he lives just over the border between Florida and Georgia, he decides to get a job in Florida and moves there in July. After the move, he retains the rental house. Which of the following statements is correct for the year of the move?

a) He should file a part-year return with each state for the period of time that he resided in each state.

b) He should file a part-year return with Georgia, covering the period from January 1 to the date of the

move in July, along with a Georgia nonresident return for the remainder of the year.

c) He should file a nonresident return with Georgia for his rental income received after the move, covering the period after the move. He would then claim a credit on his Florida return for

nonresident taxes paid to Georgia.

d) His part-year Georgia return would include all Georgia income.