Identify the tax issue or issues suggested by the following situations, and state each issue in the form of a question.

Company WB is evaluating a business opportunity with uncertain tax consequences. If the company takes a conservative approach by assuming the least beneficial tax consequences, the tax cost is $95,000. If the company takes an aggressive approach by assuming the most beneficial tax consequences, the tax cost is only $86,000. If the company takes the aggressive approach, the IRS will certainly challenge the approach on audit.