Nina is the auditor for Geiger Construction, a local builder. Geiger recently renovated a historic building in downtown Kingston. The building, which consists of 5 shops, is owned by the Restoring Historic Kingston Partnership (RHKP). Nina is also the tax accountant for Merlin, a limited partner in RHKP. In preparing Merlin’s 2011 return, the K-1 of RHKP (which Nina did not prepare) shows that Merlin is entitled to both an older buildings credit and a historic structures credit. Nina properly deducts both credits. Later that year, Nina is conducting the audit of Geiger Construction, and she compliments the owner on the wonderful job the company did in restoring the building while meeting the requirements necessary for the building to qualify for the historic rehabilitation credits. Marshall, the owner of Geiger Construction, informs Nina that because of an unforeseen structural problem, the company was not able to meet the historic rehabilitation requirements. The company could preserve only 50%, not the required 75%, of the external walls. What is Nina’s obligation (refer to Statements on Standards for Tax Services), if any, with respect to Merlin’s filed tax return? Does she have any obligation to Merlin’s other partners? To the preparer of the partnership return?