Assume your client receives a nexus questionnaire from a state. What should you advise them to do?

A. Do nothing—the state will eventually give up

B. Ask the state how much they think your client owes

C. Ask your client’s personnel to what extent they are aware of operations in that state

D. Check client records yourself in terms of past tax returns, pay¬roll records, plant and equipment, etc., to see if you notice any evidence of operations in that state

E. None of the above