Anthony owned a 2018 Luxuro automobile that had a fair market value of $78,000. He uses the car 90% for business. His son James, who is 19, borrows the car without his fathers knowledge and totals it in 2019. James has been involved in two car accidents, and his father is afraid that James will not be able to get insurance. Therefore, Anthony decides not to file an insurance claim and deducts the loss on his 2019 tax return. In 2020, Anthony decides to have his friend Brigid, a local CPA, prepare his tax return. In preparing his 2020 return, Brigid reviews Anthonys 2019 return and finds that Anthony took a casualty loss on the Luxuro. Aware that Anthony has insurance, she is perplexed as to why he deducted the loss. Anthony tells her of his sons fearsome driving record and his worry that James could not get insurance. What are Brigids responsibilities (refer to the Statements on Standards for Tax Services, which can be found at www.aicpa.org), if any, concerning Anthonys 2019 tax return? What effect does the issue have on Brigids preparation of Anthonys 2020 return?