Slumlord Floyd is getting a lot of complaints from tenants about how little care he takes of his rental property. Floyd ends up having several deductions disallowed under the Substandard Housing Program—his interest, tax, and depreciation deductions have been disallowed. Floyd wants to know what kind of help the Taxpayers' Rights Advocates Office might be able to provide. Which of the following is/are types of service provided by this office? a. advice from a staff that is independent of the FTB's Audit and Collections Department b. discretionary financial relief for hardships caused by FTB error or delay c. community outreach education on such topics as common areas of tax noncompliance