the smiths are separated and unsure how to report community income. which of the following is listed incorrectly as a condition und wich a taxpayer is not responsible for tax relating to an item of community income?

a. he does not file return for the year

b.he does not include an item of community in come in gross income on his separate return

c.he established that he did not know of and had no reson to know of, that community income.

d. he treats the item as if only he is entitled to the income.