Simon is single and self-employed, reporting $400,000 of receipts from his business. His schedule C includes significant entertainment expenses and an office-in-home deduction. During the year, he gave a $50,000 contribution to his undergraduate university for them to name a scholarship after him. Harold is married and files jointly with his wife. they claim six additional dependents, four children under the age of 15, Harold's father and his wife's mother. Their return includes salary income of $400,000, significant itemized deductions for mortgage interest and real estate taxes, and a $30,000 loss from raising cattle. Which return is more likely to be selected for audit? Which tye of audit would taxpayer most likely be subject to? Explain.