Mike is a CPA. Widget, Inc., is an accrual-basis taxpayer. In Year 3, while preparing Widget's Year 2 return, Mike discovered that Widget failed to include income on its Year 1 return that Widget received n Year 2 but that should have been included in income in Year 1 under that accrual method of accounting. What must Mike do?

a. Advise Widget of the error and the consequences of the error.

b. Include the income on the Year 2 retrun

c. Refuse to prepare Widget's Year 2 return until Widget agrees to amend its yar 1 retrun to include the amount of inocme.

d. Change Widget to the cash method of accounting.