Which of the below prevents a husband and wife from filing a joint tax return?

I. The spouses have different accounting methods

II. The spouses have different tax years, provided that both spouses are alive at the end of the year

III. One spouse was a nonresident alien for three months during the year and no proper election was made

a. I and II only

b. II and III only

c. I and III only

d. II only