Which of the following is not true with respect to the income tax effect of community property income?

A spouse is responsible for reporting all of the community property income if he/she does not notify the other spouse of the nature and amount of the income by the due date of the return, including extensions.

A spouse is responsible for reporting all of the community property income if he/she treats the item as if only he/she is entitled to the income.

All of the above are true.

Sometimes community property laws may not apply to an item of community property.

In California, if a spouse controls the disposition of community property and is taxable on that income, he/she is also liable for the tax.