While married, Amber left all financial matters to her husband, Dexter. When they divorced, she discovered he had been misrepresenting the amount of income they earned in order to hide illegal activity. Which of the following statements is CORRECT?

A)There is no time limit for Amber to file for innocent spouse relief.

B)She must prove that at the time she signed the jointly filed return, she was unaware of an understatement of income.

C)The IRS will not contact Dexter regarding Amber's filing of the Form 8857 in order to protect her.

D)The IRS will automatically accept Amber's filing for separation of liability since they are now divorced.

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