12 Which of the following is not a legal obligation of an income tax return preparer? A preparer must endorse clients' refund checks. A preparer must fumish clients with copies of their returns. A preparer must sign clients' tax returns. A preparer must include his or her identifying number on clients' tax returns. Question 13 2 pts 2 pts Dr. Quinn, Dr. Rose, and Dr. Tanner are dentists who practice as equal owners of QRT Dental Services. A patient of Dr. Rose's recently sued him for medical malpractice and was awarded a $500,000 judgment. Assume that QRT is a LLP. As general partners, Dr. Quinn, Dr. Rose, and Dr. Tanner are each personally liable for the $500,000 judgment. Only Dr. Rose is personally liable for the $500,000 judgment. Each partner is responsible for % of the judgment. O None of the above Question 14 2 pts Mr. and Mrs. Lester failed to report a $40,540 capital gain on their 2017 Form 1040. The gross income reported on the return was $169,404, and the return was filed on January 20, 2018. What is the last date on which the IRS can assess additional tax on the 2017 tax return