Which of the following situations will require the filing of Oregon Form 40P?
a. An individual who is considered a non-resident of Oregon.
b. An individual who is filing jointly and either them or their spouse is a nonresident and the other is a full-year resident.
c. An individual who is filing jointly and both them and their spouse are part-year Oregon residents.
d. All of the above will require the filing of Form 40P