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A cul de los siguientes declarantes de impuestos federales NO se aplica el requisito de presentacin electrnica? A) Audrey, una agente inscrita, preparando una declaracin

A cul de los siguientes declarantes de impuestos federales NO se aplica el requisito de presentacin electrnica?

A) Audrey, una agente inscrita, preparando una declaracin de impuestos para un cliente.
B) Bob, que presenta una declaracin de impuestos como fiduciario.
C) Shirley, contadora pblica certificada, que est presentando la declaracin de impuestos de un cliente.
D) Tom, un preparador de declaraciones de impuestos registrado, presentando una declaracin de impuestos federales para un cliente.

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