Which of the following statements is truerelated to same-sex married couples?

Select one:

a.Persons who have entered into a same-sex union outside the State of California, will file separately as single on their respective California tax returns.

b.Persons who have entered into a same-sex marriage outside the State of California that is valid according to the laws of the jurisdiction in which the marriage was contracted must file their California income tax return using either the joint or separate filing status.

c.Only same-sex marriages performed within the State of California, must file using either the joint or separate filing status.

d.Persons who have entered into a same-sex marriage outside the State of California that is valid according to the laws of the jurisdiction in which the marriage was contracted must file their California income tax return using the separate filing status.