Classify each of the following activities within a tax-preparation business as value-added (VA) or nonvalue-added (NVA). 1.

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Classify each of the following activities within a tax-preparation business as value-added (VA) or non–value-added (NVA).
1. Advertising.
2. Completing tax returns.
3. Cleaning the office.
4. Billing clients.
5. Answering client questions.
6. Accompanying clients to audit proceedings.

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