I have an assignment where we have to copy and paste two problem as an illustration of learning activity. For this assignment it's say your comments may be general or may be specific to this topics below :

1.01 (Individual Income Tax Return)

1.02 (Filing Requirements)

8.01 (Taxpayer Responsibilities)

8.02 (Preparer Responsibilities)

8.03 (Treasury Department Circular 230)

1. I did copy and paste two problem which you can see on the picture below so, can you please answer why this question was difficult and reflection and some key points on those topics above ?

\fWhich of the following would be required to register for a Preparer Tax Identication Number (PTIN)? 0 O A. A CPA preparing returns in exchange for services but receiving no monetary compensatiOn. O B. A CPA preparing returns for family and friends for no charge. 0 c. A CPA preparing a return for an entity as an employee of that entity. 0 G) D. A CPA's assistant who enters taxpayer data Into an electronic tax return preparation system