Blake prepares 2023 tax returns for Taxpayers A, B, C, and D. Taxpayer A's return claims the EITC. Taxpayer B's return claims both the EITC and the child tax credit. Taxpayer C's return claims the child tax credit, but not the EITC. Taxpayer D's return claims the American Opportunity Credt. Blake must follow specific due diligence requirements With respect to none of these returns With respect to each of these returns Only with respect to Taxpayer A's return Only with respect to Taxpayer A's return and Taxpayer B's return