Duncan Devious $($age $52)$ is a selfemployed attorney. Duncan loves to be noticed in public, and therefore, he drives a $7,000-$pound, military$-$type, SUV, the only vehicle he owns. When you are preparing his tax return, you notice that he claims $90$ percent of his total auto expenses as a business deduction on his Schedule C and $10$ percent as personal use, with total miles driven in $2024$ as $10,000.$ You note from his home and office addresses on his tax return that he lives approximately $15$ miles from his office. The total of the expenses $($i$.$e$.,$ gas, oil, maintenance, depreciation$)$ he claims is $$31,200.$ He does not have a mileage log to substantiate the business use of the SUV. Would you sign the Paid Preparer's declaration $($refer to example above$)$ on this return? Why or why not?