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 these.
Answer: c