While researching a client issue, you find a relevant case with the following citation: TC Memo 1983-667. Because the IRS filed a(n) _____________________ to the case, you believe the IRS ___________ challenge your client for taking the same position.

a. acquiescence, cannot

b. acquiescence, can.

c. nonacquiescence, can.

d. nonacquiescence, cannot.