In 2017, a taxpayer entered into long term contracts. For the period of the contracts, the taxpayer capitalized and amortized the cost of the contracts for tax purposes. In 2022, the taxpayer discovered the contract price was less than market value. Therefore, the taxpayer sold or assigned the contracts to third parties during 2022. In preparing the income tax returns for 2022 and 2023, the tax department was unaware that the contracts were sold or assigned and continued to amortize the contracts. In 2024, the tax department was told of the sale and decided to file a refund claim for the additional expenses. Is it possible that the filing of a refund claim is allowed? If so, what is the position the taxpayer is taking? Group of answer choices Yes, the taxpayer is taking the position that this is a change in facts Yes, the taxpayer is taking the position that this is a change in character Yes, the taxpayer is taking the position that the item is an issue under consideration. No, a Form 3115 is required Yes, the taxpayer is taking the position that this was an error.