Jim and Nora, residents of a community property state, were married in early 2022. Late in 2022 they separated, and in 2024 they divorced. Each earned a salary, and they received income from community-owned investments in all relevant years. They filed separate returns in 2022 and 2023. Which of the following is true? 

a. In 2023, Nora must report only her salary and one-half of the income from community property on her separate return. 

b. In 2023, Nora must report on her separate return one-half of the salary earned by her and Jim for the entire year and one-half of the community property income. 

c. In 2023, Nora must report on her separate return one-half of the total salary earned by her and Jim for the period they were married as well as one-half of the community property income and her income earned after the divorce. 

d. In 2023, Nora must report only her salary on her separate return. 

e. None of the above.