Classify each of the following activities within a tax-preparation business as value-added (VA) or nonvalue-added (NVA). (a)

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Classify each of the following activities within a tax-preparation business as value-added (VA) or non–value-added (NVA).

(a) Advertising.

(b) Completing tax returns.

(c) Billing clients.

(d) Answering client questions.

(e) Accompanying clients to audit proceedings.

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