Ben is preparing a tax return and the taxpayer has a dependent listed. The dependent is the child of the taxpayer$$s cousin. The child lived with the taxpayer a few months. Ben prepared the return and noted on Form $13614-$C the child lived with the taxpayer all year. Did Ben violate the VSC$?$

a$.$ Yes, Ben knowingly prepared the return with false information.

b$.$ Yes, but the return was accepted so everything is fine.

c$.$ No$,$ the cousin gave permission.

d$.$ No$,$ the cousin wasn$$t filing a return.