In a meeting with her tax adviser, a taxpayer indicated that she recently sold depreciable real property and would like her adviser to review the transaction and provide advice on the potential tax consequences. The taxpayer does not believe she should have a tax issue since the sales price is very close to the acquisition cost. (Adapted from AICPA SSTS No. 7, FAQ number 1) What factors should be considered in determining whether the advice should be oral or in writing? Regardless of the form of communication, what are some of the issues that should be explained to or discussed with the client?