Choice "D" is correct. In determining whether to provide advice in writing, the tax preparer should consider, among other factors, the sophistication of the tax client.Choice "a" is incorrect. Whether the client will seek a second opinion should not impact giving verbal or written advice.Choice "b" is incorrect. Verbal or written advice should not be determined by tax legislation.Choice "c" is incorrect. The client's business acumen should not be considered when deciding to give them verbal as opposed to written advice.