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Sandra Bullock was seen sans wedding ring this week, prompting speculation that it’s only a matter of time until she divorces the cheating Jesse James.

Now a friend of the couple says she has a “master plan” to end the marriage.

“[The infidelity scandal has] broken her heart, and they will divorce,” the source said “She is trying to pick her way through the mess and all the stress.”

That stress includes not only what Michelle “Bombshell” McGee and his other mistresses inflicted upon her, but what her leaving will do to his three kids.

“They will be hurt no matter what happens. The kids are what is holding her back from filing for the divorce immediately,” said the close Bullock source.

With Jesse in rehab, Sandra is trying to tread lightly.

“Sandra is doing this on her own timeline and refuses to budge or give in to people who say she should divorce him immediately,” the source explained.

“[Jesse James’ kids] are her family. She is not ready to scrap it as fast as possible. They will talk, but a divorce will happen. She has a master plan.”

Bullock has reportedly come to grips with who James really is.

“Sandra got to be with a side of Jesse James that he rarely gave to anyone else and now she’s seeing what everyone else always saw,” the pal said.

“They were truly from different worlds. Jesse lived a double life. She’s so level-headed and grounded, that is what is getting her through this.”

Here’s hoping she gets through it sooner rather than later.

What do you think Sandra Bullock should do?