Which of the following taxpayers may be eligible for innocent spouse relief?

Callie, who is married to Alex. Alex prepared a return accurately reporting the couple's combined $77,000 in wage income. However, the return also claimed a $35,000 deduction for a charitable contribution to United Way. Callie signed the return without asking about this item.

Florenzo, who is married to Elsie. They are both small business owners. On April 15th, the couple realized that they had forgotten to file their returns. While Florenzo watched, Elsie prepared a handwritten return for the couple in ten minutes, which Florenzo then signed. Although the income and expenses appeared to be correct, all of the income and expense items listed were multiples of 1,000. Florenzo couldn't recall for certain what the correct amounts were, so he was not sure that they were

Iris, who is married to Henry. Henry handles the family finances. Every year, Iris reviews and signs a joint return reporting approximately $18,000 in wage income. Henry and Iris live in a seven-bedroom house in an expensive neighborhood. They both own luxury cars, and every summer, they take a three-month tour of Europe. Iris has never asked to see the family finances, but Henry has never offered an alternate explanation for their affluent lifestyle.

Milo, who signed a joint return prepared by his wife, Alicia. The return reported the couple's income from wages. However, the return omitted investment income that Alicia earned by buying and selling stocks. The investments were all kept in a brokerage account under Alicia's name. Alicia told Milo she had moved the money to a 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.