innocent spouse relief allows____. a. Taxpayer to take the refund of another taxpayer in satisfaction of their own alimony payment. b. couples to file jointly, but seek relief from extra tax debt due to the other spouse's negligence of understatement of tax. c. couples to file jointly, but have an understatement of tax that's not attributable to an erroneous item(s) of the other spouse. d. the taxpayer to file form 8379 to request relief, no later than 2 years after the first IRS intent to collect the tax