Which of the following is the best defense against a charge to evade or defeat tax under IRC 7201: 1. The taxpayer was not successful in their attempt to evade the tax. 2. The taxpayer believed that (s)he was compliant with the tax code. 3. The taxpayer proves that (s)he intended to pay the tax shortfall at a later time. 4. The taxpayer's deficiency was less than 10% of the actual amount due