Determlnlng performance obllgatlons. pagit inc, a software development company, enters into a contractwith platocompany to provide computer and hosting services. pagit will provide a hosted accountingsoftware system that requiresplato to purchase hardware from pagit. plato also purchases other computing services from pagit to migrate historicaldata and create interfaces with its other existing management systems, pagit delivers the hardware first. followed by othercomputing services, and finally the online hosting services. requlreda. determine the performance obligations if pagit commonly sells goods and services separately or as a package. b. determine the performance obligations if pagit never sells the hardware separately, but rather always bundles it withhosting services, it does commonly sell the other goods and services separately.

Apractitioner is engaged to prepare a client's federal income tax return for 2017 and 2018. the practitioner files the 2017 return on the client's behalf and provided copies of the 2017 return and all related documents to the client. after the 2018 return is prepared, the client disputes the fees for the 2018 tax engagement, terminates the relationship, and requests all tax returns and related records. the client has not yet paid for preparation of the 2018 return. under irs circular 230, which records must the practitioner return to the client? a.) notes the practitioner took when meeting with the client about the 2017 and 2018 tax returns. b.) the engagement letter executed by the client for preparation of the 2018 federal income tax return. c.) an appraisal the practitioner prepared in connection with the 2017 federal income tax return. d.) schedules the practitioner prepared, which the client needs to file in its 2018 federal income tax return.