Your clients, Todd and Tanya Trendy, have a son, Tyler $($age $27).$ Tyler lives in Hawaii, where he studies the effects of sunscreen on his ability to surf. Last year, Tyler was out of money and wanted to move back home. To prevent this, Todd lent Tyler $$20,000$ with the understanding that he would stay in Hawaii. Todd had Tyler sign a formal note, including a stated interest rate and payment due dates. Todd has a substantial portfolio and has generated a significant amount of capital gains in the current year. He concluded that Tyler is a deadbeat and the $$20,000$ note is worthless. Todd wants to report Tyler$$s bad debt on his and Tanya$$s current tax return and net it against his other capital gains and losses. Would you sign the Paid Preparer$$s declaration on this return? Why, or why not