Jenna a paid preparer is preparing a tax return for her neighbor and close friend Gerald Gerald wishes to claim the head of household filing status using his daughter Sarah as a dependent Jenna knows that Sarah lived with gerald's ex wife sarah's mother all year. However when she asked him about this Gerald replied so I understand that you have to ask that Sarah lived with me all year then he gave Jenna a knowing wink Jenna should:

document her questions and gerald's answers and prepare the return claiming the filing status

call gerald's wife and verify that she will not file a return using head of household status

decline to prepare gearlds return with the requested filing status she may not ignore her personal knowledge no matter what Gerald says

obtain a signed statement from Gerald but he agrees to assume the risk of any consequences of the tax position claimed on the return