Which of the following statements is most accurate about nontaxable combat pay?

Select one:

a.If a Married Filing Jointly couple both have nontaxable combat pay, they must make a joint election whether they should include their nontaxable combat pay in income.

b.All taxpayers are required to include nontaxable combat pay in earned income.

c.A Married Filing Jointly couple who both have nontaxable combat pay may elect independent of each other to include their nontaxable combat pay in earned income.

d.Taxpayers are not allowed to include nontaxable combat pay in earned income.