Which of the following constitute best practices that should be followed by a tax practitioner?Question $4$ Select one:a$.$A practitioner should insure clear communication with the client regarding the terms of the engagementb.A practitioner should determine which facts are relevant, evaluate the reasonableness of any assumptions or representations, and relate the applicable law $($including potentially applicable judicial doctrines$)$ to the relevant facts, and arrive at a conclusion supported by the law and the factsc.A practitioner should advise the client regarding the import of the conclusions reached, including, for example, whether a taxpayer may avoid accuracy$-$related penalties under the Internal Revenue Code if a taxpayer acts in reliance on the adviced.All of the above are best practices that a practitioner should follow