Taxpayer X has a history of tax compliance for the last 10 years. His 2012 tax return shows a tax liability of $7,500. X's assets are mortgaged and he does not have the proceeds to pay his tax liability now. He believes he will have the cash within a year. You may recommend that X request a: 1. None of the above 2. Installment Agreement 3. Hardship exception 4. Offer in Compromise