List three requirements that apply to written advice under Treasury Department Circular 230. (Select the three requirements that apply.) A. Base an opinion on the chances that a transaction will be identified by IRS and subject to audit. B. Base the advice on reasonable assumptions. C. Don't be skeptical of representations by the taxpayer and others. D. Identify the facts relevant to the advice. E. Don't relate applicable law and authority to the facts. F. Consider relevant facts and circumstances