Lawyer Nussbaum counsels and advises clients about tax matters and other transactions that are largely tax-motivated. If a client-taxpayer's treatment of a transaction is not challenged by the Internal Revenue Service, the transaction may result in a substantial reduction in taxes to the client. If, on the other hand, the transaction is not upheld, the taxpayer will be required to pay the tax he had hoped to avoid plus interest. In advising a client on such a transaction with doubtful consequences, in which of the following fee arrangements would Lawyer Nussbaum be subject to discipline for the fee arrangements, assuming that the fee is not "unreasonable"? A. Lawyer Nussbaum and Client Clinton agree on a contingent fee where Lawyer Nussbaum is only to be paid if he accomplishes a tax saving for the client. B. Lawyer Nussbaum and Client Clinton agree that the client will be charged a fixed fee which includes not only the planning of the transaction but which would also cover representation of the client in the event the client's return is selected for audit, both before the Internal Revenue Service and in possible litigation before the Tax Court. If either the audit or the Tax Court