all of the following are requirements for a tax professional to meet the EITC due diligence requirement except:

a) maintain a record of how and when EITC information was obtained and the identity of the person who provided it.

b) investigate and verify the accuracy of information a client provides to show eligibility for EITC.

c) make inquires to determine if a well-informed tax return preparer knowledgeable in the law would conclude that the information received from the taxpayer appears to be incorrect, inconsistent, or incomplete.

d) compute the EITC by completing an earned income credit worksheet or alternate computation record.