Which of the following taxpayer may be eligible for innocent spouse relief

Florenzo who is married to Elsie. they are both small business owners. on April 1 15, the couple realized that hey had forgotten to file their returns. While Florenzo watched, Elsie prepared a handwritten return for he couple in ten minutes, which Florenzo then signed. Although the income and expenses appeared to be correct. All of the income and expenses items were listed in multiples of 1000. Florenzo could not recall for certain what the correct amount were, so he was not sure that they

Callie , who is married to Alex prepared a return accurately reporting the couple's combined 77000 in wage income however the return also claimed 35000 deduction for charitable contribution to United way. Callie signed the return with asking about this item.

IRIS, who is married to Henry who handles the family finances. Every year Iris reviews and signs the joint tax return reporting 18000 in wage income. Henry and Iris live in a seven bedroom house in an expensive neighborhood . They both own luxury cars and every month they take three month tour to Europe. He has never asked to see the family finances . but Henry has never offered an alternate explanation for their affluent life style.

Milo signed a joint return prepared by his wife, Alicia. The return reported the couple income from wages. However, the return omitted investment income tha Alicia earned by buying and selling stock . The investments were kept in a brokerage account under Alicia's name. Alicia told milo she had moved all the money into joint savings account. Milo never saw the account balances and assumed the money had been sitting in a savings account ever since it was moved there.