Manager shall cooperate with Owner’s accountants, auditors and other representatives in regard to and assist in facilitating audits and periodic inspections of the Books and Records (as defined in Section 6.1 ) and all other accounting documentation of Owner and Manager relating to the Property, and shall cooperate with Owner’s accountants in regard to the preparation and filing on behalf of Owner of Federal, state, city and any other income and other tax returns required by any governmental authority.