On his individual return, Al reports salary and exemptions for himself and seven dependents. His itemized deductions consist of mortgage interest, real estate taxes, and a large loss from breeding dogs. On his individual return, Ben reports self-employment income, a substantial loss from partnership operations, a casualty loss deduction equal to 25% of his AGI, charitable contribution deductions equal to 30% of his AGI, and an exemption for himself. Al’s return reports higher taxable income than does Ben’s. Which return is more likely to be selected for audit under the DIF program? Explain.