First, the answers in California might be different from those in other community-property states. It sort of sounds like you know the significance of “date of separation” – here’s a brief explanation of how it works in California.

https://www.cadivorce.com/california-divorce-guide/what-to-expect/significance-of-the-date-of-separa...

You write, “So I don't have a choice but to include TP's income $96K without allocation...” Actually, your only choice is to prepare an accurate return that you can sign, under penalty of perjury, as being complete and correct. Don’t feel bad if you decline the work. Her divorce attorney should be able to refer her to someone. You don’t indicate whether you prepared the joint returns in prior years, but if so you have a huge conflict of interest.

I don’t quite understand the general aversion to filing paper returns when worry about e-filing trumps concern about doing the right thing. What will IRS do if her numbers and his numbers don’t match? I do understand that there are many couples who divorce in community-property states each year, and not all of them agree on tax filing. Just do it, and let IRS sort it out if they see a problem. Let the chips fall where they may.