Which of the following would be considered advantages of the Small Cases Division of the Tax Court? a. Appeal to the U.S. Tax Court is possible. b. A hearing of a deficiency of $65,000 is considered on a timely basis. c. Taxpayer can handle the litigation without using a lawyer or certified public accountant. d. Taxpayer can use other Small Cases Division decisions for precedential value. e. The actual hearing is conducted informally. f. Travel time will probably be reduced