If a federal employee began civil service on 30 March 1986, at which time he/she had 4 years of prior active military service (for which he/she made a military deposit to "buy back" the military service so it would count toward civil service retirement), and his/her Service Computation Date was adjusted to 04 February 1982, would his federal civil service retirement income be exempted from North Carolina state income tax based on the "Bailey Settlement"?