Mr. and Mrs. Rhodes were married for 21 years before Mrs. Rhodes divorced her husband in 2018. This year, the IRS determined that the Rhodes underpaid their jointly filed 2017 tax by $19,650. In which case would Mrs. Rhodes be relieved of liability for the underpayment under the innocent spouse rule?

Select one:

a. Mrs. Rhodes did not read through the Form 1040 before she signed it.

b. Mrs. Rhodes remarried this year and is now Mrs. Suttle.

c. Mr. Rhodes was the sole income earner during the entire marriage.

d. None of these choices are correct.