Mr. Knox wants to make contributions to an IRA (Spousal IRA) for his wife. For Mr. Knox to be eligible to make such contributions, all of the following requirements must be met except..

a. They must file a joint return for the tax year

b. He must have compensation that must be included in his income for the tax year

c. They must be married at the end of the tax year

d. His wife must have no taxable compensation for the tax year