Ann Barber is a bookkeeper. She has a business in her home at 123 First Avenue, Arlington, TX 76013. She hopes to one day be a CPA. She has taken various parts of the CPA exam but has not passed all the sections yet. Her social security number is 987-65-5432. One of her clients where she works on an ad-hoc basis doing filing has asked her to help with an IRS issue. Clyde Doyle is the President of ABC Manufacturing, Inc. He gives her an audit letter for the December 31, 2020, tax year that he received in January 2022 for his corporation. Clyde's social security number is 123-45-6789. He lives at 456 Second Street, Fort Worth, TX 76116. Clyde and his wife Cindy file a joint Form 1040 Tax Return. ABC Manufacturing, Inc. is located at 987 Third Court, Dallas, TX 765242. The employer ID number for ABC Manufacturing, Inc. is 98-7654321. ABC Manufacturing, Inc files a Form 1120 Tax Return. The corporate fiscal and tax year are the same, which is the calendar year. Clyde asks Ann to handle the audit. She has never done anything like this before. However, she thinks she remembers watching some YouTube videos