Am i wrong that Kansas department of revenue is wrong?

I'm trying to get my income taxes back from Kansas. my wife and i, are only in Kansas because of the military. we filed 2023 taxes under Married filing separately. Our home of record is Texas. She only brings in income from the military, so she doesn't not have to file nor pay Kansas state income tax, with this said she didn't file a Kansas state tax return. I worked w-2 jobs here in Kansas and am exempt to Kansas state income tax due to msrra, of which i payed about $650 in state taxes until the k-40 was sent to my employer, so i filed a Kansas state income tax return expecting to get this back. I also did Self Employment in kansas which would possibly be taxed under Kansas =only 4k worth of self employment, of which im only expecting to have to pay about $130. my total income is $42k. KDOR sent a Tax Adjustment for me to pay the full $42k of income tax. i made an appointment with KDOR tax office and brought her orders, showed them my Tx license. They tell me that i dont qualify for the MSRRA and "their words:" that for the non resident deduction; the military service member would have to be claiming that deduction. the spouse wouldn't be able to claim it." My wife not filing a state income tax wouldn't have to claim a deduction for anything as (1) she has no state income (2) Schedule S, line A14- there is nothing to deduct and be taxed on for her to claim a deduction because she has again has no state income thus no tax return for kansas.

This is from KDOR inncome tax booklet 2023- The active and reserve duty service pay of military personnel is taxable ONLY to your state of legal residency, no matter where you are stationed during the tax year. If your home of record on your military records is Kansas, and you have not established residency in another state, you are still a Kansas resident and all of your income, including your military compensation, is subject to Kansas income tax.

If you are a nonresident of Kansas but are stationed in Kansas due to military orders, you must file a Kansas return if you received income from Kansas sources. Only income from Kansas sources is used to determine the Kansas income tax due for nonresident military service members. Nonresident service members will subtract out the amount of their military compensation on Schedule S, line A14.

Kansas income for services performed by a non-military spouse of a nonresident military service member is exempt from Kansas income tax. To qualify for this exemption, the non-military spouse must be residing in Kansas solely because the military service member is stationed in Kansas under military orders. Non-military spouses of service members stationed in Kansas will subtract out their Kansas source income on Schedule S, line A14.

Does anybody have any insight to whether i owe or they owe. im confused on them saying she has to claim a deduction for state income tax for me to not be taxed by the state of kansas, they are basically saying since i filed Married filing separately state tax return and claiming msrra that she has to file a state income tax claiming a deduction for me to qualify for the msrra. so confused.