Anthony owned a 2008 Luxuro automobile that had a fair market value of $18,000. His son James, who is 19, borrows the car without his father's knowledge and totals it in 2009. James has been involved in two car accidents, and his father is afraid that James will not be able to get insurance. Therefore, Anthony decides not to file an insurance claim and deducts the loss on his 2009 tax return. In 2010, Anthony decides to have his friend Brigid, a local CPA, prepare his tax return. In preparing his 2010 return, Brigid reviews Anthony's 2009 return and finds that Anthony took a casualty loss on the Luxuro. Aware that Anthony has insurance, she is perplexed as to why he deducted the loss. Anthony tells her of his son's fearsome driving record and his worry that James could not get insurance. What are Brigid's responsibilities (refer to the Statements on Standards for Tax Services), if any, concerning Anthony's 2009 tax return? What effect does the issue have on Brigid's preparation of Anthony's 2010 return?