Nelson and his wife have filed joint tax returns for 5 years.In tax year 2019, they separated and will be filing a separate return.Nelson received correspondence from the IRS stating the couple owed an additional $4,500 for tax year 2018.The letter indicated the additional tax is owed because Nelson's wife won prize money from a bingo game and failed to report it on their return.Nelson had no knowledge of the winnings.Which of the following statements is true?

Select one:

a.Nelson does not qualify as an injured or innocent spouse.

b.Nelson qualifies as an injured spouse.

c.Nelson qualifies for equitable relief.

d.Nelson qualifies as an innocent spouse.