Harry and Wanda Were Married in Texas, a Community Property

Multiple Choice

Harry and Wanda were married in Texas, a community property state, but moved to Virginia, a common law state. The calculation of their income on a joint return:

A) Will increase as a result of changing their state of residence.
B) Will decrease as a result of changing their state of residence.
C) Will not change as a result of changing their state of residence.
D) Will not be permitted.
E) None of the above.