Of the Following Statements About the Spousal Tax Credit, Which

Of the following statements about the spousal tax credit, which one is correct?

A) To claim this credit, the claimant must be legally married to the relevant individual.
B) It can be claimed by either spouse.
C) If the individuals are married during the year, the base for the credit must be reduced by the spouse's income since the date of the marriage.
D) In the year of separation or divorce, an individual can claim both spousal support pay- ments and the spousal tax credit.