Which is an explicit requirement in the Circular No$.230$ rule on solicitations?

The practitioner should retain copies of solicitations for at least $36$ months. The practitioner may not make fraudulent claims in a solicitation. The practitioner should send copies of proposed solicitations to the IRS. The practitioner may not use social media to solicit new business.

Elena should include an indemnification clause in the updated engagement letter. Elena should seek sources of assistance to perform the service. Elena should structure the fee for the service as a contingent fee. Elena should consider whether the service will impair her independence.