Jack and Jill filed a joint return in 2018 showing Jill’s wages of $50,000 and Jack’s self-employment income of $30,000. Jack and Jill divorced in 2019. In 2020, the IRS audited their return and found that Jack did not report $20,000 of self-employment income. Jill had knowledge of the omitted income. The additional income resulted in $6,000 of understated tax plus interest and penalties. Can Jill file for separate liability relief? Why or why not?