Jim and Sandy lived and worked in Idaho for 20 years until their retirement three years ago. Beginning that same winter three years ago, the couple spends five months each year in California (December through April). They spend the remaining seven months in Idaho. While in Idaho, they live in a home they have owned since 2004. They hold valid Idaho driver's licenses, are registered to vote in Idaho, and maintain Idaho bank accounts. Jim and Sandy also own a California home, which they use while in California. They also opened a California checking account for their personal expenses. While in California, they do not engage in any California business activities. Given the facts above, which of the following statements is correct?

Select one: a. Jim and Sandy are considered to be permanent residents of California. The fact that they maintain a checking account and own a home in California proves their permanent residence status. They are considered full-year residents of California.

b. Jim and Sandy are considered to be seasonal visitors, in California for temporary or transitory purposes. The fact that they maintain a checking account and own a home in California does not invalidate their seasonal status. Therefore, they are nonresidents of California.

c. Because Jim and Sandy own a home in California that they live in for more than 45 days each year, they are considered to be part-year residents of California and the 9-month residency rule does not apply.

d. Given the facts, we cannot make a determination regarding resident status. We need to know if anyone else is allowed to use their California home when they are not using it and we need to know if utility bills are paid using their California or Idaho bank checking account, in order to make a determination.