Assuming the taxpayer has been cooperative during the audit, the IRS does not have the burden of proof on which of the following? Select one: a. Substantiation of claimed Schedule C cost of goods sold. b. Imposition of the fraud penalty. c. Amount of business profits based on the agents analysis of the business bank account activity. d. Receipt and taxability of unreported pension income. e. Computation of a substantial understatement for imposition of the accuracy-related penalty.