Prepare a Form 114 (FBAR) for calendar year 2016. PDF fill-in form available at: https:/baefiling1.fincen.treas.gov/Ic/content/xfaforms/profiles/htmldefault.html John D. Client (student's name to be used in place of "John Client" is "Bob Thompson" - when filling out the form), SSN 123-45-6789, DOB 01/01/1970 is an unmarried US citizen, residing at 200 Main Street, Big City, OH 45000. He is 100% owner of ABC Corp, EIN 99-8487777, an Ohio S-corporation at 1 Factory Drive, Big City, OH 45000. He is a 25% owner of XYZ Corp, EIN 66-5554444, a Kentucky 5-corporation at 25 Corp Blvd, Small Town, KY 40004; he does not have signature authority on the accounts of XYZ Corp. For purposes of the assignment, prepare only the FBAR required to be filed by John Client (name to be replaced by Bob Thompson) (any FBARS required to be filed by either corporation will be prepared by the corporate CPA). All account information that could potentially be needed is provided below; you will need to review the details of each account to determine whether it is reportable or not, and if so on which part of the form it is to be reported. Account Owner -John Client (use "Bob Thompson is substitution of "John Client" for the form} 1. Checking account #111222333 held at US Bank, 100 Main Street, Big City, OH 45000. Balance - $8,225 on 6/30/16; $5,129 on 12/31/16 2. Investment account #FNY309 held at London Investments, 100 Broad Street, London 12z UK Value - 32,789 euro on 6/30/16; 37,578 euro on 12/31/16 Account Owner - ABC Corp 1. Checking account #333444555 held at US Bank, 100 Main Street, Big City, OH 45000. Balance - $25,895 on 6/30/16; $24,433 on 12/31/16 2. Savings account #424000 held at Deutsche Bank, 500 Vine Street, Big City, OH 45000. Balance - $5,602 on 6/30/16; $12,985 on 12/31/15 3. Checking account #DM998400 held at Bank of Hamburg, 12 Mainstrasse, Hamburg, Germany 9900. Balance - 41,675 euro on 6/30/16; 40,768 euro on 12/31/16 4. Checking account #P10333AB held at US Bank, 250 Broad Street, London 2799 1AB United Kingdom Balance - $102,699 on 6/30/16; $137,547 on 12/31/16 Account Owner - XYZ Corp 1. Checking account #555666777 held at US Bank, 100 Main Street, Big City, OH 45000. Balance - $59,632 on 6/30/16; $8,420 on 12/31/16 2. Checking account #DM665300 held at Bank of Hamburg, 12 Mainstrasse, Hamburg, Germany 9900 Balance - 60,341 euro on 6/30/16; 78,364 euro on 12/31/16