According to the SEC, which of the following best describes a non-audit service that, when jointly provided with the audit of an issuer, would result in the accountant's loss of independence?

A. Preparing the client's tax returns based on information prepared by management.

B. Providing a comfort letter in regard to the client's meeting the debt covenant requirements.

C. Issuing a report on management's assessment of the client's internal controls.

D. Preparing the client's footnote disclosure of significant accounting policies.