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Joe and Kathy are married and domiciled in California. Joe works full - time in Arizona and has nonresident status while Kathy remains a California

Joe and Kathy are married and domiciled in California. Joe works full-time in Arizona and has nonresident status while Kathy remains a California resident. Joe earned $66,000 in 2023 and Kathy earned $32,000. Which of the following statements is true with respect to Kathy and Joe?
A. Kathy need only pay California income tax on her earnings of $32,000
B. Kathy must pay income tax on all of her earnings plus one-half of Joes earnings based on community income
C. Kathy must pay California income tax on all of her earnings plus all of Joes earnings based on community income
D. Kathy has no California filing obligation because of her husbands nonresident status

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