Thanks@abctax55. You are always helpful. I did not know E&O ever( I thought it is for Notary and accountant.. ) while 1040-X is alive , but thanks community yesterday I took it.

I used to be a teacher.

The way people ask a question  in two manner:

in the world

1- no reading just promptly ask a question and may someone nice answer them or lead them to read that ...

2- They read already but try to find the answer , I am from group 2