Further assume Betty claimed this deduction on her return last year (when another preparer signed the return). She comes to you this year, having made additional purchases this year which she also wants to deduct. However, you have concluded that the deduction is not permitted yet Betty still insists on claiming the deduction this year. Discuss the dilemma and your obligations for both the current year and the prior year, citing relevant tax preparer guidance (Circular 230, AICPA Code of Conduct and SSTSS).