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