A married couple files a joint return. The husband is self-employed and fails to report $250,000 of his income. His wife knew of the underreporting, but thought the amount was only $80,000 and had no reason to think otherwise. The husband is jointly and severally liable for the tax understatement attributable to the unreported $250,000. The wife was able to prove that she did not know the full extent of the underpayment. For what amount of income may the IRS attempt to collect taxes from the wife? (This question refers to apportionment of relief/apportionment of the liability.) A. $40,000 B. $80,000 C. $125,000 D. $250,000