Various disciplinary committees are considering whether the following three accountants committed discreditable acts:
• The first accountant is an Enrolled Agent who deposited a client's tax refund check into her own account and spent it on a personal vacation to a tropical resort
• The second accountant is a management accountant who created an online video in which an IRS agent is portrayed wearing a clown suit and saying nonsensical ramblings
• The third accountant stated in a television interview that "rich folks pay way too much tax and create all the jobs...our progressive tax system should be changed to a regressive rate structure to help give needed help to the rich."
Which of these accountants committed an act that is discreditable to the accounting profession?