Douglas (28) and Christine (29) are married. Douglas is a Montana resident and Christine is a North Dakota resident. They will be filing a joint federal return. Their income for the tax year includes Douglas's unemployment of $6,500, and $64,235 for Christine's wages earned in Montana. Using their most favorable filing status, what is their 2023 Montana filing requirement? They are required to file a Montana tax return. Their combined federal adjusted gross income exceeds the filing requirements for married taxpayers filing a joint return. Christine is required to file a nonresident tax return because she earned Montana-source income in excess of the filing threshold. Douglas is not required to file because his unemployment is exempt from Montana taxation. Douglas is required to file because his federal AGI exceeds the Montana filing requirements. Christine is not required to file because her income is exempt from Montana tax under the reciprocal agreement. Neither of them is required to file a Montana tax return. Christine's income is exempt under the reciprocal agreement. Douglas's income is less than the filing requirement for married taxpayers who file separately.