Allen and Charlotte married in 2020. They filed a joint return for the year, but the IRS offset their refund because Allen owes past-due child support for his two children from a previous marriage. Charlotte is not legally responsible for the children's support, and she would like to receive her portion of their tax refund. As the couple's tax preparer, what advice would you offer?

Allen should request a certificate of non-attachment.

Allen and Charlotte should submit a joint offer-in-compromise.

Charlotte should request relief as an injured spouse.

Charlotte should request relief as an innocent spouse.