Lydia and Andre are divorcing this year. Because they are hotly contesting the terms of the settlement, they will not file a joint return for the current year. Lydia receives a Form 1099-INT from Andre’s accountant and a letter stating that Lydia should include 50% of the $6,200 interest on their savings account in her taxable income. Andre’s Social Security number is listed on the account (Lydia’s is not), and the Form 1099-INT was issued in his name, although they own the account as joint tenants with the right of survivorship. Under applicable state law, both spouses have an equal right to jointly held property. Lydia doesn’t think that she should be taxed on this income because the account is in Andre’s name and he was issued the Form 1099-INT. Lydia has come to you for advice. Write a letter to Lydia explaining who is taxed on the $6,200 in interest.