5 points Save Ar QUESTION 12 If another taxing authority's standard on tax return positions is less stringent than the requirements of Statement No. 1 of the Statements on Standards for Tax Services, what level of confidence must the practitioner have in order to take a tax return position without including additional disclosures? O A realistic possibility A complete certainty O A reasonable basis A sustainable basis 5 points Save Ant QUESTION 13 Under the CARES act, what is the maximum amount a taxpayer may withdraw from an eligible retirement plan and avoid the 10% early withdrawl penalty? $50,000 O $100,000 O $1,000,000 There is no limit on the amount that can be withdrawn under this law