Your client is in big trouble. He owes $1.3 million to IRS for the year ended December 31, 2022. He won a lawsuit on June 1, 2021 in the amount of $5 million and lost almost everything in day trading. He just forgot to pay taxes on his winning of law suit. He is married and has three children-16 years, 12 years and 11 years old. He makes $3,333 per month. He had $439 in his bank account. He has two credit cards (1) Credit limit $18500, amount owed 8,592 (2) Credit limit 7,500 amount owed $6,247. He owns two cars (1) 2019 Nissan Quest, miles 85,000 (2) 2020 Maxima miles 47,000. He has clear title to these cars. Is he able to get an offer in compromise & why