Mark Gibson, a U.S. citizen, lives in Italy. His wife, Liliana, is an Italian citizen and has never lived in the U.S. She earned income in the tax year by working full time at her family's restaurant in Italy. She has an ITIN and no other taxpayer can claim her as a dependent. Which of the following statements is true?

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	Mark can file a Married Filing Separate return
	Mark cannot file a joint return with his spouse and have her treated like a resident alien for tax purposes
	If Mark files a Married Filing Separate return, he must report all his wife's income on his return
	Mark is required to file a joint return and include all their worldwide income