Dewin Auer Best (DAB) CPAs has an audit and tax client named Meyers, Inc. Meyers is a closely held C corporation whose majority shareholder, Alicia Meyers, is also its CEO. Alicia also is a tax client of DAB. During the latest year, Meyers, Inc. allowed Alicia to use a company credit card to make numerous personal purchases, but she did not reimburse the company for any of these expenditures. She also has a company car that she uses for all her transportation needs, business and personal. You are a first-year professional and have been asked by your partner, Sarah Best, to prepare Form 1120 for Meyers, Inc. and Form 1040 for Alicia Meyers. When you start to prepare the Form 1120, you notice that Meyers, Inc. has reported these charges and the total amount of operating costs for the automobile as deductible items. When reviewing Alicia’s personal tax information, you note that on her W-2, box 1, the amount listed as salary is exactly the contracted amount reported in the board of directors minutes and does not include any additional amounts for the unreimbursed expenses or automobile usage. In addition, box 14 is blank and does not contain any reported fringe benefits. Consult Circular 230, the SSTSs, and the AICPA Code of Professional Conduct. What issues must be resolved before you can recommend that Sarah Best should sign this tax return? Ignore the standards that a return preparer must satisfy under the Internal Revenue Code.