Mr. and Mrs. Pitt filed a joint tax return in 2017. The couple divorced in 2018. The IRS audited their 2017 return and determined that the Pitts had underpaid their tax by $38,200. Which of the following statements is true?

The IRS can assess either Mr. Pitt or Mrs. Pitt for the entire deficiency.

Because the couple is divorced, the IRS must assess Mr. Pitt with a $19,100 deficiency and Mrs. Pitt with a $19,100 deficiency.

Because the couple is divorced, the IRS must apportion the deficiency between Mr. and Mrs. Pitt based on their relative contribution to taxable income.

The IRS must assess whichever spouse actually prepared the return for the entire deficiency.