3. Elliott and Elena are a married couple with a young son, James. They've asked Joshua to prepare their tax return. As part of his interview process, Joshua requests their Social Security cards. Elliott and Elena have their cards, but they have lost James' card. They give Joshua a Social Security number they think is right to use for their son. What should Joshua do? a) Use the number they supplied for James since the couple thinks it is the right number. b) Inform his clients that he must have the Social Security card to complete the return. C) Inform his clients that the Social Security number must be verified before completing and filling the return. d) Inform his clients that he can prepare the return based on a temporary ITIN for James while they are getting the Social Security card replaced