Lt. Walker and his wife Louisa are domiciled in California. Lt Walker is stationed in Georgia , and has a part time job there. Louisa remained in California as a teacher making $39,000. They dont like being separated, but they are committed to making the marriage work and will get back together as soon as they can. Can Louisa file a Californai return with status MFS and, if so, what income is included?

Yes, her income only

Yes, one half of his income and one half of her income

No, under the MSRRA she is not considered a resident and is not required to pay California tax on her income.

Yes, one half of her income only, none of her spouses income.