Which of the following statements is TRUE for a military taxpayer?

"Domicile" equates to the state in which they are stationed as of December $31.$

For military purposes, their domicile and home of record are the same.

Their domicile is defined as their true, fixed, permanent home, and principal establishment, the place to which they would return after an absence$.$

They have two domiciles: the state where they have their true, fixed, permanent home AND the state in which they are stationed.