Azara asks for your advice in opening a new business. She plans to provide tax preparation and other accounting services to individuals and small-business owners in her community. Although shes a very good accountant with many years of experience, she doesnt have a lot of financial resources and has never run a business before. Of course, she wants an attractive means of starting as well as guidance, and she wants to operate her business with a reasonable chance of success. What will be your advice?

	a.	Consider purchasing a franchise
	b.	Forget about opening a business because it is too risky
	c.	Form a partnership with a CPA
	d.	First secure a loan from the Small Business Administration
	e.	Start her own independent business