As a Favour to a Friend, Jane Monroe Became a Director

As a favour to a friend, Jane Monroe became a director of Urban Attitudes, Inc. It went bankrupt and didn't send income tax money deducted from wages to the government, but used the money in a fruitless attempt to save the business. Jane did not attend any board meetings and didn't know of the failure to send the money to the government. Which of the following is true?

A) Jane is not liable to pay the taxes because she didn't know of the failure to send in the money.
B) Jane is not liable to pay the taxes because she was not personally involved in the failure to send in the taxes.
C) Jane is liable merely because she was a director at the time the corporation failed to send in the money.
D) Jane is not liable to pay the taxes because she was not paid for being a director.
E) Both A and B