Classify each as "Acceptable" or "Unacceptable" regarding the Circular $230$ position concerning the following situations encountered in the tax profession.

a$.$ Taking an aggressive pro$-$taxpayer position on a tax return

b$.$ Not having a quality review process for a return completed by a partner of the tax firm

c$.$ Purposely delaying compliance with a document request received from the IRS

d$.$ Not keeping up with changes in the tax law

e$.$ Charging $$4,500$ to complete a simple Form $1040$ with no supporting schedules

f$.$ When representing a taxpayer in a Federal income tax audit, charging a fee equal to one$-$third of the reduction of the tax proposed by the IRS agent

g$.$ Representing both spouses when negotiating tax matters pertinent to their divorce

h$.$ Advertising on the Web for new tax clients and including Se habla espa$$ol in the text of the ads