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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