Beverly and Paul file married filing jointly. Beverly receives compensation from her employer who deducts federal withholding taxes and remits them to the IRS. Paul is self-employed and made only one quarterly deposit of his federal taxes this year. At the time of filing, the couple owed an unpaid tax liability equal to two-thirds of what Paul should have remitted to the IRS. What does this mean for the couple? Beverly and Paul owe the remaining tax liability jointly and the IRS may require either, or both, to pay it. If Beverly is unwilling to pay the tax liability based on Paul's earnings, she automatically qualifies for innocent spouse relief. A) I only B) Both I and II C) Neither I nor II D) II only