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liability from her partnership, include tax consequences if Ms. Shire and her partner change to a corporation, provide recommendations supported with tax regulations, or provide an explanation of the consequences or savings in conceptual terms and dollar values Does not provide recommendations pertaining to Clifford Co.’s tax preparation supported with tax regulations or an explanation of the consequences or savings in conceptual terms and dollar values Submission has critical errors related to citations, grammar, spelling, syntax, or organization that prevent understanding of ideas Earned Total Value 30 30 30