A tax return preparer may disclose or use tax return information without the taxpayer's consent to:
a. Solicit additional nontax business.
b. Facilitate a supplier's or lender's credit evaluation of the taxpayer.
c. Accommodate the request of a financial institution that needs to determine the amount of taxpayer's debt to it, to be forgiven.
d. Be evaluated by a quality or peer review.

Which of the following is the best example of substitution? a. movie producers begin making more comedies because they cost less to make than action films. b. people walk out before the end of a movie because the acting and the plot are terrible. c. people at the movie theater switch from popcorn to candy because popcorn has gotten too expensive. d. more people begin going to matinee movies instead of night movies to save money on the tickets.