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 retums with standard deduction,

$B=$ the set of all tax retums showing business income,

$C=$ the set of all tax retums filed in $2022,$

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

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

Choose the correct answer.

A$.$ The set of all tax returns selected for audit or without standard deduction

B$.$ The set of all tax returns without business income or with standard deduction

C$.$ The set of all tax returns filed in $2022$ or not selected for audit

D$.$ The set of all tax selected for audit without business loss