the member and member's spouse must:

(a) have no income derived from or connected with New York State sources for the entire taxable year other than compensation received for services rendered as a member of a professional athletic team (as determined pursuant to section 132.22 of this Title). However, nonresident members with New York source income from sources other than a professional athletic team may be eligible to file on a group return under the provisions of section 151.21 of this Part;

(b) not be subject to the minimum income tax (see section 602 of the Tax Law); or

(c) not be subject to the separate tax on the ordinary income portion of a lump sum distribution (see section 603 of the Tax Law); and