A tax client asks Elena to perform additional tax-related services. Which of the

following statements best describes what Elena should do before she agrees to

perform the additional service?

a. Elena should consider whether performing an additional service for the

client will impair her independence.

b. Elena should gain the client's agreement to include an indemnification

clause in her engagement letter.

c. Elena should consider structuring the fee for this engagement as a

contingent fee

d. If Elena's experience in this area of tax law is limited, she should seek

sources of assistance