Romeo is married and is a resident of$,$ and domiciled in$,$ California. He had $$60,000$ in wages. His wife is a resident of$,$ and domiciled in$,$ Nevada. Why would his nonresident spouse need to file a California tax return?

Half of the income would be allocated to the nonresident spouse as California$-$source income using community property rules.

There would be no need to file a California return.

There would only be a California filing requirement if the federal return was a jointly$-$filed return.

There would only be a California filing requirement if the federal return was a separately$-$filed return.