Required (read all of the instructions below): note that the grading on this research assignment will be much more strict than the grading on the first research project. review chapter 2 in your textbook before beginning your research. the issue: in 2017, your client william jones (a single taxpayer) was required to repay $40,000 he had reported as income in 2015 under the claim of right doctrine. his 2015 taxable income (including the $40,000) was $300,000, and his tax on that amount was $82,000. his 2017 taxable income, without regard to the $40,000 repayment, is $105,000. mr. jones has now come to you inquiring about how he can/should address the $40,000 repayment in 2017 of income he reported in 2015. write a memorandum for your firm's files indicating your findings. you will find an example of a tax file memorandum in chapter 2 of your textbook. you should use a facts, issue, authorities, conclusion, discussion/analysis, format similar to the example in chapter 2. the points are based on format (10 points), research findings (10 points), discussion/analysis of your research findings to the facts/issues of the problem (20 points), and overall professionalism/writing/grammar/etc . of your memo (10 points). the memorandum should be no more than 2 pages in length, using 1.5 space, 11 font. the discussion/analysis section of your memorandum is most important. make sure you explain/discuss/analyze your research findings, and relate them to the specific facts of the case. to research these issues, you must utilize ria checkpoint exclusively. you must also include at least 4 screen shots from ria checkpoint (not counted towards memo length, but counted towards the 20 point portion of your memo grade). hint: start with section 1341, and see where it takes you.