When providing written tax advice to a client, the practitioner must do which of the following?

Option A

base the written advice on reasonable factual and legal assumptions

Option B

reasonably consider all relevant facts and circumstances that the practitioner knows or reasonably should know

Option C

not rely upon representations, statements, findings, or agreements of the taxpayer or any other person if reliance on them would be unreasonable

Option D

NOT, in evaluating a federal tax matter, take into account the possibility that a tax return will not be audited or that a matter won't be raised during an audit

Option E

all of the above.