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. May they file a California return with status MFJ and, if so, what income is included?

Yes; her income only.

Yes; one half of his income and all of her income.

No; under the MSRRA she is not considered a resident and can exclude her California wages, and he is not a resident. They are not required to file.

Yes; one half of her income only, none of her husband's income.