Joel comes to you for help filing a return this year because he received a form $1099-$NEC from his job as a landscaper. he tells you he has not filed tax return for the past two years because his income was all pai in cash. Which of the following most accurately states your responsibilities as a paid tax preparer? $1)$ advise the IRS about Joel's failure to report income. $2)$ advise Joel that he must report his cash wages and file prior$-$years returns, and explain the consequences for failure to do so$.3)$ advise Joel that if the IRS has not investigated him before, they will probably not do so now. $4)$ advise Joel that he should report his cash income on his current$-$year return, but that he does not need to file his prior$-$year returns.