Both spouses are responsible, jointly and individually, for paying the full amount of any tax, interest, or penalties due on a joint return.

a. This does not apply to spouses who have divorced after the return was filed.
b. Spouses are responsible jointly but not individually.
c. Spouses are responsible individually but not jointly.
d. Innocent spouses may be relieved of the liability for tax, interest, and penalties.
e. None of the above.