Which of the following is an obligation imposed by Circular 230 on a tax professional practicing before the IRS? Select one: a. To report to the Office of Professional Responsibility when a fellow tax practitioner is preparing fraudulent returns. b. To conduct an independent evaluation of a client's reported expenses for accuracy before preparing the return. c. To report a client to the IRS if the you are aware that a client has inadequate documentation to substantiate expenses claimed on the taxpayer's return. d. To determine the relevant facts pertaining to the client's situation, including evaluating the reasonableness of any assumptions made by the taxpayer, and inform the client of the law potentially applicable to the situation. e. To place client service over any obligations imposed to act fairly and with integrity before the IRS, even if it means causing intentional delays in an audit or refusing to return calls from the assigned Revenue Agent.