A tax return preparer has complied with the due diligence requirements set forth in Treasury Regulations for the head of household (HOH) filing status if he or she keeps which of the following records for three years from the latest of the required dates?

A. A copy of Form 8867

B. Copies of any documents provided by the taxpayer on which he or she relied to determine eligibility for, and the amount of, the credit(s)

C. A record of any additional questions he or she may have asked to determine eligibility for, and amount of, the credits, and the taxpayers answers

D. All of the above