According to the following table, what is her hypothetical credit score?
Under 25 2-29 30-34 35-39
45-49
40-44
50 or over
Are
48
20
88
124
1 yr
2-3 yrs
4-5 yrs
|<1 yr
36
10+ yrs
Time at address
6-9 yrs
20
5-7 yrs
None
0-1 yrs
2 yrs
3 - 4 yrs
8 + yrs
Age of auto
48
64
52
None
< $125
$126 - $150
9151 - $199
S200+
Car payment
24
< $274
$275 - $399
$400 +
Owns clear Lives w/reatives
Housing costs
40
48
Both
Checking only
Savings only
Neither
Checking and savings accounts
60
Yes
Finance company reference
Major credit cards
Ratio of debt income
None
2 or more
20
No debts i 1%-5% 6%-15%
164
Never in the last 10 yrs Over 10 yrs ago,
16% over
Declared bankruptcy

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.