C$-22.$ Mark and Stephanie owe $$32,000$ in California income taxes, penalties, and interest. They have not filed their tax returns for the past two years and currently have an outstanding federal tax lien. Based on the information provided, are Mark and Stephanie eligible for a California installment agreement?

No$,$ because the amount they owe exceeds the $$25,000$ limit for installment agreements

Maybe, depending on the specific details of their financial situation

No$,$ because they have not filed their required tax returns and have an outstanding federal tax lien

Yes, because they can demonstrate financial hardship and a willingness to make payments