Feld & Company, CPAs, has provided annual audit and tax advisory services to Maris Corporation for several years. Last year, Maris experienced severe cash flow problems and was unable to pay Feld in full, leaving a significant balance unpaid. Feld is ready to begin fieldwork for the upcoming audit. What options are available to Feld and Maris under the AICPA Code of Professional Conduct?

Please answer from the following options

1 Feld may perform the audit if feld is confident that the unpaid fees will be paid in full before the current year report is issued 2 Feld may set up a payment plan with Maris to settle the unpaid fees over the next two years 3 Maris may give feld a note with a maturity date no later than one year after the date of current year report 4 Maris may have another firm perform the fieldwork and Feld will review the other firm's work papers and issue the report