Which One of the Following Statements Is True of Returns

Multiple Choice

Which one of the following statements is true of returns filed by married persons filing jointly?

A) Each spouse is liable for one-half the tax due if there are any deficiencies.
B) Each spouse is liable for his or her proportional share due, based on percentage of total income, if there are any deficiencies.
C) Once a married couple files a joint return for a year, they may not switch to separate returns after the due date for that return.
D) The joint return is available more for convenience than for tax savings.