Victor operates a towing company with 3 tow trucks. He is meticulous about his vehicles and services them monthly. However, Victor is very poor at record keeping and does not always keep or file his receipts. For 2009 he claimed truck expenses of $150,000, representing gasoline, tires, parts and insurance. Victor called you and was in a panic as he had just received a letter from the IRS, requesting an audit of his business. The letter specifically asked for support for the $ 150,000 truck operating expense. Victor had no receipts. What can Victor do? (besides writing a check to the IRS...)