What is a tax preparer's correct response to a taxpayer who omitted items of income on their tax return which was submitted in a previous year?

Advise the taxpayer promptly of the omission and the consequences for such omissions.

Make an adjustment for the previous year's omission on the current$-$year return.

Refer the taxpayer to another tax preparer.

Refuse to prepare the current$-$year return until the previous$-$year return is amended.