Ed and Bonnie are married and have filed joint federal income tax returns for several years. Unfortunately, in 2020 Bonnie left Ed and Ed has not heard from her since her departure. In the meantime, the IRS received a tip from someone who had once been Bonnie's friend. This individual informed the IRS that Bonnie had won a great deal of money from illegal gambling activities in 2019. The gambling income was never reported on Ed and Bonnie's joint tax return for 2019. As it turns out, Bonnie put all of the winnings in a separate bank account without Ed's knowledge, and withdrew the money from the account shortly before she left Ed in 2020. The IRS audited their 2019 tax return and assessed a large tax deficiency, penalties, and interest connected to the illegal income. The IRS then contacted Ed with demand for payment. Ed has asked for your help. How would you advise Ed about the tax bill? Will Ed have to pay? Why or why not?