Wilma earns no income in 2013 but files a joint return with her husband, Hank. Their 2013 return reports $40,000 of gross income and AGI, and $24,000 of taxable income. Hank realizes $12,000 of gambling winnings (no losses) in 2013 but fails to report the winnings on the return. Wilma does not know about Hank's gambling activities, much less his winnings. The IRS audits the 2013 return and assesses additional taxes. Is Wilma entitled to innocent spouse relief? Explain.