Mary and Derrick had been married for 10 years when they were assessed additional income tax of \($10,500\) for the prior calendar year for an understatement of a self-employment activity conducted by Derrick. Derrick had not reported the business activity on their jointly-filed income tax return, believing that because he had taken such risks to engage in this for-profit activity, he deserved to keep the first year's profits as tax-free compensation and would begin reporting in subsequent years. Mary believed that he had earned a \($6,000\) profit from the busi- ness during that year, whereas the IRS established a profit of \($30,000.\) The IRS billed Derrick and Mary for the additional tax owing, penalties, and interest. Unbeknownst to Mary, Derrick had used the \($24,000\) difference to buy jewelry, dinners, and other ameni ties for a girlfriend. When Mary found out about the affair, she kicked him out of the house and filed for divorce. Within a month after Mary filed for divorce but before the divorce was finalized, the IRS assessed back taxes (not including penalties and interest) of \($10,500\) on the \($30,000\) of unreported income. Mary filed an innocent spouse election three months after the IRS instituted collection efforts. 

Required

a. Can Mary avail herself of the innocent spouse rules of IRC Section 6015? Explain your answer.

b. Can she be absolved of all tax owing on the \($30,000?\) 

c. If the IRS's assessment of the tax was made after the divorce was finalized, can Mary then seek protec- tion by using the rules of IRC Section 6015? If so, under which subsection? Explain your answer.