lisa ad john are married with one child age 6, lisa did not have any income during the tax year. they know that they will owe an underpayment penalty due to underwitholding by john . which of the following statements is correct ?

a. they will use the married filling jointly filling status with two exemptions since lisa had no income

b. john must use the married filling separately filling status since lisa had no income .

c. john is responsible for the underpayment penalty since he cause it.

d. they will use married filling jointly filling status with three exemptions.