$2.$ Sasha completed her client's tax return and gave him an invoice for the agreed$-$upon $$800$ tax return preparation fee. The client asks how long it took Sasha to prepare his return. When Sasha tells him it took about two hours, the client refuses to pay the $$800$ fee. Because an agreement cannot be reached between Sasha and the client over the fee amount, Sasha returns the client$$s records, but she refuses to give him the completed tax return. Under Circular $230,$ has Sasha violated her ethical duties?