A new twist to common tax fraud is the "phishing tax fraud." Which of the following best describes this new twist to common tax fraud? Select one: a. A fraudster sends an email to a victim with a realistic-looking (but fake) IRS logo and falsely tells the victim that s/he is entitled to a refund of $63.80. The email says, "...after the last annual calculations of your fiscal activity we have determined that you are eligible to receive a tax refund of $63.80." The website where the email is sent then asks for the victim's social security number, as well as bank information. b. A taxpayer attaches an incorrect, substitute W-2 form (Form 4852) or an incorrect "corrected" Form 1099 that shows $0 (or little) wages or 1099 income, along with a statement that the taxpayer is rebutting information submitted to the IRS on the real W-2 or 1099 form. The "explanation" often includes that the paying company refused to issue a correct W-2or 1099 for fear of IRS retaliation. c. A tax preparer adds fictitious expenses, false deductions, and unallowable credits to a taxpayer's return. S/he either files electronically or has the taxpayer signs blank forms. The tax preparer then has the refunds returned to him/her rather than the taxpayer and keeps either all the money or a portion of the refunds as his/her fee. d. A fraudster posing as an IRS agent calls a potential victim and says that his/her "good credit and timely filing of tax returns qualify him/her for a $10,000 no-obligation government grants." The fraudsters then ask for the victim's bank account information to deposit the money electronically