Jeopardy assessment is a valid ground to compromise a tax liability (2011 Bar Question)

The question

Jeopardy assessment is a valid ground to compromise a tax liability (2011 Bar Question)

1. A.involving deficiency income taxes only, but not for other taxes.
2. B.because of doubt as to the validity of the assessment.
3. C.if the compromise amount does not exceed 10% of the basic tax.
4. D.only when there is an approval of the National Evaluation Board.

This question has not been answered yet.