An accountant is sorting tax returns in their files that require attention in the next week.

Let

$U=$ the set of all tax returns,

A $=$ the set of all tax returns with standard deduction,

$B=$ the set of all tax returns showing business loss,

$C=$ the set of all tax returns filed in $2020,$

$D=$ the set of all tax returns selected for audit.

Describe the set $D{B}^{\text{'}}$ in words.

Choose the correct answer.

A$.$ The set of all tax selected for audit without business income

B$.$ The set of all tax returns filed in $2020$ or not selected for audit

C$.$ The set of all tax returns selected for audit or without business loss

D$.$ The set of all tax returns without business loss or with standard deduction