Bill and Karen Green filed a joint return showing Karen's wages of $50,000 and Bill's self-employment income of $10,000. The IRS audited their return and found that Bill did not report $20,000 of self-employment income. The additional income resulted in a $6,000 understated tax, plus interest and penalties. After obtaining a legal separation from Bill, Karen filed Form 8857 - Request for Innocent Spouse Relief to request separation of liability relief. The IRS proved that Karen actually knew about the $20,000 of additional income at the time she signed the joint return. Bill is liable for all of the understated tax, interest, and penalties because all of it was due to his unreported income. Which of the following is true regarding Karens liability for the understated tax, interest and penalties due for the unreported income of $20,000?

A. Karen is not liable for the understated tax, interest, and penalties due to the $20,000 of unreported income

B. The IRS cannot collect the entire $6,000 plus interest and penalties from Karen because she is not individually liable for it

C. The IRS can collect the entire $6,000 plus interest and penalties from either Karen or Bill because they are jointly and individually liable for it

D. Even though Karen knew that Bill received the income, relief is available for that income because she did not know it was taxable