Which of the following statements correctly applies to a state where a taxpayer is a nonresident but has substantial taxable income from sources in that state?

a) The taxpayer would not be required to file a tax return with the nonresident state if there is a reciprocal agreement between the nonresident state and his resident state.

b) The taxpayer may be required to file a nonresident return even if their resident state has a reciprocal agreement with the nonresident state.

c) Even if they are required to file a nonresident form and pay taxes to the nonresident state, the taxpayer will always get a credit for any taxes paid to the nonresident state.

d) The taxpayer will not have to worry about a nonresident state return if their resident state taxes all their nonresident income.