_________ Manju Iyer asks for your advice in opening a new business. She plans to provide tax-related services to individuals and small-business owners in her community. Of course, she wants an attractive means of starting and operating her business with a reasonable hope of succeeding in it. What will be your advice?

a. Start your own independent business.

b. Form a partnership with a CPA.

c. Consider purchasing a franchise.

d. Forget about opening the business because it is too risky.

e. First secure a loan from the Small Business Administration.