74. A taxpayer’s records are destroyed by fire. A CPA prepares the tax return based on estimates and other indirect information she has obtained. Under the SSTS, she should:

a. disclose the use of estimates to the IRS.

b. not disclose the use of estimates to the IRS.

c. charge the taxpayer a double fee.

d. not prepare a return based on estimates.

e. have an attorney prepare the return.

Explain your answer.