Taxpayer A (A) tells Accountant that A takes all of Taxpayer As salary ($100,000) and immediately converts it to a virtual currency when earned. (A provides Accountant with all information necessary to include all salary as income on As income tax return). A tells accountant that A is a true believer in virtual currency and does not trade virtual currency for profit. A however, does mention that A uses virtual currency only at vendors who directly accept it and that A uses virtual currency to pay mostly for As basis needs (utilities, food etc). Taxpayer A is ready to file As income tax return and report $100,000 Gross Income (salary). A has made no financial transactions other than salary. Does Accountant have an obligation to question Taxpayer A about his use of virtual currency to any extent? If so what?