A Client Wants to Take a Tax Return Position with Less

A client wants to take a tax return position with less than a 10% probability of being upheld in court. The CPA should

A) take the client's desired position, but not sign the tax return.
B) ask the client to sign a waiver of his right to sue the CPA in the event the IRS disallows the position.
C) inform the client that the position does not have a realistic possibility of success.
D) take the client's desired position and sign the return as usual.