Jim and Nora, Residents of a Community Property State, Were

Multiple Choice

Jim and Nora, residents of a community property state, were married in early 2017. Late in 2017 they separated, and in 2018 they were divorced. Each earned a salary, and they received income from community owned investments in all relevant years. They filed separate returns in 2017 and 2018.

A) In 2018, Nora must report only her salary and one-half of the income from community property on her separate return.
B) In 2018, Nora must report on her separate return one-half of the Jim and Nora salary and one-half of the community property income.
C) In 2018 Nora must report on her separate return one-half of the Jim and Nora salary for the period they were married as well as one-half of the community property income and her income earned after the divorce.
D) In 2018, Nora must report only her salary on her separate return.
E) None of these.