How are unpaid tax liabilities treated?

H and W separated Jan 2020. FDA held. FDR later this year.
Total marital assets c. £500,000 (assume all liquid)
No property, both rent
W not working (50+) due to a serious medical condition, H working (40+) with a modest salary
Children split time between W and H

W took pension draw down mid 2022 as a result of which an Unpaid PAYE tax liability of £50,000 arose (for the April 2022 to April 2023 tax year). The cause of the liability was an incorrect (under) taxation by the scheme administrator which was subsequently corrected by the scheme administrator who acknowledged their error. Draw down proceeds were paid into W bank accounts, which are part of the marital pot.

No other significant liabilities

Assume both parties have similar housing needs

Assume a "50/50 split" to keep things simple

Question - How will this £50,000 unpaid PAYE liability be treated in the asset division?
(a), (b), (c) or none of the below

(a) W receives £50,000 "extra" to enable her to cover this liability, as she has no option but to pay the HMRC. W therefore receives £300k (from which she pays HMRC £50k, to end up with £250k). H receives £250k in assets, no liabilities.

(b) W receives 50% of assets (£250k) but then is solely responsible to pay the £50,000 from her share of the assets so she ends up with £200k after she pays HMRC. H receives £250k assets, no liabilities.

(c) W and H share the PAYE liability and the pot is reduced by £50k i.e. a payment is paid to the HMRC from the marital pot (say from the W bank account) reducing the marital pot to £450k which is then split 50/50. W ends up with £225k no liabilities, H ends up with £225k no liabilities

Thank you for your input.

Correction in scenario (a) W receives £275k (from which she pays £50k tax liability to end up with £225k) and H receives £225k, no liabilities.

There is no magic money tree