Choice "C" is correct. In general, a preparer should recommend a tax return position only if the preparer has a good faith belief that the position has a realistic possibility of being sustained administratively or judicially on its merits.Choice "d" is incorrect. A tax return position is (1) a position reflected on a tax return on which a preparer has specifically advised a taxpayer or (2) a position about which a preparer has concluded whether the position is appropriate. A tax return position is either of the two.Choice "b" is incorrect. SSTS apply to all types of tax returns, not just to federal income tax returns.Choice "a" is incorrect. SSTS apply to tax returns that are being prepared for clients, employer, or any other third party recipient of tax services.