A new client has come to you with a statutory notice of deficiency dated July 25, 2016 proposing adjustments as follows to her 2014 1040:

Medical Expenses	$46,000	nursing home care for mother (after AGI limitations)
Real Estate Taxes	$ 6,250	Taxes paid on real estate owned jointly with client's mother-disallowed 50%
Charitable Contribution	$15,000	Conservation easement on their property- deducted without an appraisal or other proof to support the valuation as required under IRC Section 170
Sch C Business Exp	$ 7,000	Advertising Costs - Web building and monthly fees paid with cashier's check instead of business check
Sch C Gross Receipts	$ 5,000	Income reported on 1099 Misc that she reported in 2013, the year she actually received the money
Sch C Business Exp - novel legal issue	$25,000	This issue is subject to interpretation under the Code - no regulations or prior litigation
Total Adj to Taxable Income	129,250
Total Tax at issue	$42,652	33% tax bracket

Your client does not have the money to pay the deficiency and file a refund claim. What do you advise her to do? What type of information is important to explain to her? Share your recommendations and rationale in the discussion forum and reply to 2 of your peer posts