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

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.

Florenzo, who is married to Elsie. Both Florenzo and Elsie are small business owners with multiple items of income and expense. On April 15, 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. The income and expenses appeared roughly correct, but all of the items listed were multiples of '1,000.

Milo, who is married to Alicia. Milo signed a joint return prepared by Alicia which omitted substantial amounts of investment income. Alicia earned this income by buying and selling stocks with their joint savings. The stocks were kept in an account under Alicia's name. Years ago, Alicia told Milo she had moved the money to a savings account. Milo assumed it had been in a savings account ever since

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.