8. According to the AICPA Statements on Standards for Tax Services, a CPA should do all the following except: a. The CPA should only recommend to a client that a position be taken or prepare a return with a position that can be sustained administratively or judicially. b. The CPA should not rely on a third party in preparing a tax return. c. A CPA may recommend a tax return position that differs from the way an item was previously treated in an IRS audit, IRS appeal , or court case, unless that taxpayer is bound to a specific treatment for the item in the later year. d. All of the above. e. None of the above