Question:  Which of the given formulas of PL is the best symbolization of the following sentence?
A married couple can report their combined income and deduct their combined allowable expenses on one return provided that only one had income or they did not live together all year.
A: (R • D) ⊃ (I ∨ ~L)
B: (I ∨ ~L) ⊃ (R • D)
C: R • [(I ⊃ D) ∨ ~L]
D: ~(I ∨ L) ⊃ (R • D)
Please eliminate two incorrect options first, then think it step by step and choose the most proper one option.