Mr. and Mrs. Petersen filed a joint tax return in 2015. The couple divorced in 2016.The IRS audited their 2015 return during 2017 and determined that the Petersens had underpaid their 2015 tax by $38,200.Which of the following statements is true?1) The IRS must assess whichever spouse actually prepared the 2015 return for the entire deficiency.2) Because the couple is divorced, the IRS must assess Mr. Petersen with a $19,100 deficiency and Mrs. Petersen with a $19,100 deficiency.3) Because the couple is divorced, the IRS must apportion the deficiency between Mr. and Mrs. Petersen based on their relative contribution to their 2015 taxable income.4) The IRS can assess either Mr. Petersen or Mrs. Petersen for the entire deficiency.