Jayda, a tax professional from California, assists Bella in filing her income tax return. Bella sold investment

stock that she held for two years, and believes that the proceeds should be considered as a return of capital, and

thus not reported in her tax return. However, after conducting research, Jayda concludes that Bella$$s position has

no reasonable basis, and she is unsure if there is any realistic possibility of success based on those merits. In what

situations would Jayda be able to sign Bella$$s return?$)$ If the position is not frivolous and is adequately disclosed on the return.

b$)$ If Jayda$$s documents show her disagreement with Bella$$s position, and they are kept it in her file.

c$)$ If Bella agrees in writing not to dispute any IRS challenges to the position.

d$)$ Under no circumstances.