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