On a joint return, both spouses have liability for unpaid taxes plus interest and penalties. Under the innocent spouse rules, joint liability may be avoided if Select one: 

a. At the time the innocent spouse signed the joint return they did not know, and had no reason to know, that there was an understatement of tax 

b. The spouse Is largely responsible for understating tax 

c. If the IRS determines it is unfair to hold the innocent spouse accountable 

d. The taxpayer and their spouse (or former spouse) has not transferred property to one another as part of a fraudulent scheme 

e. The innocent spouse must meet all of the following conditions to qualify for innocent spouse relief