Lambert is a member and prepares Sheltons personal tax returns. Amongst the information provided to Lambert by Shelton is an entertainment expense in the amount of $10,000 for season tickets to the local baseball team. Since Lambert has season tickets for the same team, attends all of the games, and sees Shelton at every game, she has reason to believe that Shelton attends all of the games with his spouse and so does not use the tickets for business purposes.

What are Lamberts obligations as the preparer of Sheltons returns as it relates to the $10,000 entertainment expense deduction?