{"type":"doc","content":[{"type":"paragraph","attrs":{"id":"v0-p-3280"},"content":[{"type":"text","text":" "},{"type":"text","text":" "},{"type":"text","text":"An entity must comply with a direction given to the entity under section"},{"type":"text","text":" "},{"type":"text","text":"35AK to the extent that the entity is capable of doing so."}]}]}