If a taxpayer files a joint Federal tax return, he or she may file separately for California if either spouse was which of the following? A. A nonresident for the entire year and had no income from California sources during the tax year B. A nonresident for 6 months of the year and had no income from California sources during the tax year C. A nonresident for 3 months of the year and had no income from California sources during the tax year D. A nonresident for the entire year and had income only from California sources during the tax yea