Which of the following statements is incorrect regarding Maryland Personal Exemptions? A. If the taxpayer and his or her spouse file a joint Federal return but choose to file separate Maryland returns because one of them is a nonresident, each spouse's personal exemption amounts must be claimed separately as well B. The exemption amount is the same on the Maryland State income tax return and the Federal income tax return C. If the taxpayer is a part-year resident or a member of the military, he or she must prorate his or her exemptions based on the percentage of his or her income subject to Maryland tax D. The Maryland Personal Exemption is reduced once the taxpayers Federal adjusted gross income exceeds $100,000 ($150,000 if filing Joint, Head of Household, or Qualifying Widow(er) with Dependent Child)