Thank you for the answers to my question.  But that is what I figured.  I know...I have pondered this question about keeping them for a client.  I wonder if I made mistake and should have just told them IT IS WRONG.  I had to bite my tongue to not say their EA friend and her CPA boss were wrong.  I just said that I'm not sure they had all the info to go on.  Oh well, I just got an email from them and they are still considering it.  So at least I made them think!  I'm not a CPA or an EA but I have been doing taxes for over 30 years, I do seminars all year long and I am an honest, law abiding citizen...well...I do go about 5 to 7 miles over the speed limit on the highways.  🤔 🙄