Writers should ask themselves "What's in it for me?" and then write so that the answer is obvious

Penalties may be imposed on a tax return preparer for an understatement of tax liability because of a position for which there is not a reasonable belief that there is substantial authority that the position will be sustained on its merits. But the penalties may be excused if

A. The preparer knew or should have known of the position. B. The position was disclosed. C. The understatement was unintentional. D. There is reasonable cause and good faith.

The percentage-of-sales method wrongly views sales as the cause of promotion rather than as the result

Indicate whether the statement is true or false