Vicki lives $in$ Ontario. She has a bank account $in$ Halifax, Nova Scotia, which earns interest. Which $of$ the following statements $is$ true?

$*$ Because the bank account $isin$ Nova Scotia, her interest income $is$ subject $to$ federal and Nova Scotia provincial tax.

Because she $is$ a resident $of$ Ontario, her interest income $is$ subject $to$ federal and Ontario provincial tax.

$*$ Because she $is$ a resident $of$ Ontario, but the bank $isin$ Nova Scotia, her interest income $is$ not subject $to$ provincial tax.