Question 3 (4 Points) Eric is a self-employed architect. He recently hired Jessica, who is a Certified Public Accountant, and a member of the American Institute of Certified Public Accountants, to prepare his 2019 federal income tax return. An automatic extension to file Ends 2019 Tederal income tax return was prepared and filed with IRS on January 30, 2020. Eric's 2019 individual income tax return is due October 15, 2020. Jessica did not prepare Eric's 2018 federal income tax return. In reviewing his 2018 federal income tax return and related tax information, Jessica noticed that Eric's bookkeeper added three very costly pieces of artwork to Eric's depreciable business assets, but no cash or checks had been written to purchase the artwork. Eric's bookkeeper told Jessica that Eric regularly asks certain clients to send payment for his architecture services to exclusive art galleries in lieu of payment to him. The art galleries then send the artwork to Eric, who hangs the pieces in his office and at home. The bookkeeper never records income from these clients, because the bookkeeper never receives cash or checks, but the bookkeeper does add certain pieces of artwork to Eric's depreciable business assets when Eric directs the bookkeeper to do so. Jessica asked Eric for a copy of his 2017 federal tax return and noticed two pieces of artwork were also added to his depreciable assets in that year but no corresponding income was reported on his 2017 federal income tax return in that year either. Assuming that Eric failed to report self-employment income on his 2017 and 2018 federal income tax returns, what are Jessica's ethical responsibilities in this situation? Please explain by specifically mentioning the ethical rules that would govern Jessica's conduct