The IRS assessed a $35,300 income tax deficiency plus $4,310 interest against Mr. and Mrs. Reczyk because of an alleged understatement of investment income. They refused to pay and took their case to the U.S. Tax Court. The Reczyks incurred $8,190 attorney fees and other costs of the litigation. Indicate which costs the Reczyks are liable for in each of the following circumstances. Note: You may select more than one answer. Single click the box with the question mark to produce a check mark for a correct answer and double click the box with the question mark to empty the box for a wrong answer. Any boxes left with a question mark will be automatically graded as incorrect. Required: a. The Reczyks won their case, and the IRS failed to demonstrate that its position was substantially justified. Deficiency of $35,300 interest of $4.310 Attorney fees and litigation costs of $8,190 None of the choices is correct b. The Reczyks won their case, but the IRS convinced the court that its position was substantially justified. Deficiency of $35,300 Interest of $4,310 Attorney fees and litigation costs of $8.190 None of the choices is correct c. The Reczyks lost their case. Deficiency of $35,300 Interest of $4,310 Attorney fees and litigation costs of $8,190 None of the choices is correct