David has not filed a federal tax return for the last three years due to illness. When he comes into the tax preparer's office, he has all his records for the past three years along with the last return he filed four years ago. He also has a letter from the IRS that includes a return completed by the IRS for the earliest year not filed and a bill for $11,000, which includes the amount due, interest, and penalties. David is still ill and receiving unemployment. He wants the preparer to file all his tax returns and wishes to submit an offer in compromise (OIC). Which of the following is true? Question 7Select one: a. These are often submitted due to "doubt as to collectability." b. It would never be accepted if he had the ability to pay the taxes. c. It is designed to allow a taxpayer to settle their tax bill for "pennies on the dollar." d. It must be submitted through a third party