$1($a$).$You have a client that you have prepared their returns for the past $5$ years with no issues.$$ While you are preparing the client's $2022$ returns, the client requests that a deduction is taken that will reduce the client's taxable income from $$250,000$ to $$150,000$ and their tax liability from $$75,000$ to $$45,000($assuming a flat $30\%$ tax rate$).$After researching the issue for a few hours, you estimate that the position has an approximate $20-25\%$ chance of success. $$How do you advise this client under Circular $230,$ accounting standards, and from a practical standpoint? $(3$ points$)$

$1($b$).$You have prepared the partnership return and K$-1$s for AB$,$ LLC $($taxed as a partnership$)$ since its organization $10$ years ago. $$It is one of your best clients. $$AB$,$ LLC is owned as follows: $$Mr$.$ A $(51\%)$ and Mr$.$ B $(49\%).$Other than sending a K$-1$ to Mr$.$ B$,$ all of your correspondence is typically with Mr$.$ A$.$You do not prepare Mr$.$ B$\text{'}$s individual return, but you do prepare Mr$.$ A$\text{'}$s and his spouse's personal return. $$For the first time this year, you notice that Mr$.$ A has included a number of personal expenses that were paid with company credit cards $($e$.$g$.,$ groceries, house utilities, vacations, etc.$)$ on his list of business expenses. $$Going forward how do you advise AB$,$ LLC and Mr$.$ A $($and his spouse$)$ under Circular $230,$ accounting standards, and from a practical$$standpoint$?(3$ points$)$