The IRS assessed a $42,700 income tax deficiency plus $5,210 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 $7,810 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. 2. Deficiency of $42,700 2. Interest of $5,210 2 Attorney fees and litigation costs of $7,810 2 None of the cholces is correct b. The Recryiks won their case, but the IRS convinced the court that its position was substantially justified. 2 Defliciency of $42,700 2 interest of 55,210 2 Attorney fees and litigation costs of $7,810 2 None of the choices is correct c. The Recryks lost their case. 2 Deficiency of $42700 2 interest of $5,210 Q Atiomey fees and litigation costs of 57,810 Z Nane of the choices is correct