Martina advises ICI idA Client, Dresill baked Goods, to disclose a matter by attaching a special form to its corporate tax return. Breslin refuses and threatens to replace Martina with another CPA. Which of the following statements best describes what Martina should do under the tax profession's ethics standards in this situation? a. Consider whether to withdraw from the engagement and re-evaluate the relationship. b. Terminate the engagement and report Breslin to the IRS Office of Professional Responsibility. c. Draft a memo for the files indicating that Breslin is a difficult client. d. File the return in the manner specified by the client (without the disclosure)