Sabrina, a member, has been employed by Luca & Smith, CPA's for the past 10 years. During that time, Sabrina has worked on many of the firm's most complicated clients and projects. Sabrina is a member of the local Chamber of Commerce and the AICPA. Sabrina has decided to leave Luca & Smith, CPA's to start her own CPA practice. While the firm was sorry to hear about Sabrina's plans to leave, there is no animosity between the parties. As part of the formation of her new firm, Sabrina is considering various forms of advertising, marketing and solicitation. Which of the following forms of advertising, marketing, and solicitation is acceptable in all cases?

a. Soliciting clients of her former firm by calling them three times a day for a month and guaranteeing that she will do better job.

b. Placing a yellow pages ad that states that Sabrina is a "tax expert" if she, in fact, can demonstrate that she has expertise in the area as a result of education, training, or experience.

c. Using a marketing brochure that states:" no other sole practitioner in the state has the tax knowledge that Sabrina has".

d. Both a and c are acceptable.