You are a CPA working for a local firm and have been assigned the 2010 tax return of Bobby Crosser. In going over the data that Bobby gave the firm, you are surprised to see that he has reported no dividend income or gains from the sale of stock. You recently prepared the 2010 gift tax return of Bobby's aunt Esther. In that return, Esther reported a gift of stock to Bobby on January 6, 2010. The stock had a fair mar- ket value of $50,000, and Esther's basis in the stock (which became Bobby's basis) was $5,000. What are your obligations under the Statements on Standards for Tax Services? In your discussion, state which standard(s) may apply to this situation and what might result from applying the standard(s).