46. To deduct gambling losses a taxpayer must keep records that show both the amounts of winnings and losses. The record should claim all of the following, except Select one: C a. The date and type of specific wage or wagering activity b. The name and address or location of the gambling establishment C c. The source of the funds used to make a wager d C e. The amounts won or lost I 44. If you discover a client has not complied with the tax laws, or made an error in or omission from a tax return Select one: C C a. You must notify the IRS immediately of the noncompliance, error, or omission b. You must refuse to prepare any future tax returns for that client c. You must notify the client of the consequences of the noncompliance, error, or omission d. You must prepare an amended return correcting the noncompliance, error, or omission and file it with the IRS on behalf of your client