A new client has come to you with a statutory notice of deficiency dated June 15,2018 proposing adjustments as follows to her 2016 1040:

Medical Expenses	$46,000	nursing home care for mother (after AGI limitations)
Real Estate Taxes	$ 6,250	Taxes paid on real estate owned jointly with client's mother-disallowed 50%
Charitable Contribution	$15,000	Conservation easement on their property- deducted without an appraisal or other proof to support the valuation as required under IRC Section 170
Sch C Business Exp	$ 7,000	Advertising Costs - Web building and monthly fees paid with cashier's check instead of business check
Sch C Gross Receipts	$ 5,000	Income reported on 1099 Misc that she reported in 2015, the year she actually received the money
Sch C Business Exp - novel legal issue	$25,000	This issue is subject to interpretation under the Code - no regulations or prior litigation
Total Adj to Taxable Income	129,250
Total Tax at issue	$42,652	33% tax bracket

Your client does not have the money to pay the deficiency and file a refund claim. What do you advise her to do? What type of information is important to explain to her?