Continuing with the facts from question 1. Your clients, the Smiths, want to claim a tax deduction on their S Corporation return for the rents paid to them for the rentals of their personal residences. Assume they want to maximize legitimate deductions without the chance of incurring the civil penalty for underpayment of taxes. Complete the following table to compare results given varying probability of success in court: Probability of Success (of the Can Deduction be Is form 8275 Claimed? required? Explanation rent deduction being allowed) 80% yes no 40% 20% 2% no yes no yes