Ben and Jen filed a joint return in 2018 showing Jens wages of $75,000 and Bens self-employment income of $50,000. Ben and Jen divorced in 2019. In 2020, the IRS audited their return and found that Ben did not report $20,000 of self-employment income. Jen had no knowledge of the omitted income. The additional income resulted in $5,000 of understated tax plus interest and penalties. Which I.R.C. and subsection provides the components required for Jens relief from joint and several liability?