You are a CPA. You have just finished one of your clients taxes and found that he owes $10,000 more in taxes than he expected. You need to inform your client of the bad news. Which outline would be most appropriate in this situation?

1. I. Provide bad news II. State the facts A. Unexpected income B. Change in tax codes III. Apologize IV. Close with goodwill

2. I. Express appreciation for trusting you to handle taxes II. Explain situation A. Unexpected income B. Change in tax codes III. Inform the client he owes an additional $10,000 in taxes IV. Close with a forward-looking statement

3.I. Inform the client he owes an additional $10,000 in taxes II. State the facts A. Unexpected income B. Change in tax codes III. Close with a forward-looking statement