Theodore will be able to file his tax return on time only in the event that he has an accountant prepare his tax return and the accountant does not ask Theodore for any additional documentation of his business expenses  If he does have an accountant prepare his return, the accountant will necessarily ask Theodore to provide this additional documentation
Ttherefore, Theodore will not be able to file on time
If Teresa is not seated in first class on her airline flight, she will be seated in business class. Ttherefore, since she cannot be seated in first class on that flight, she will necessarily be seated in business class.