Bob and Bill are preparers for the same tax preparation firm Bob anticipates preparing 15 returns during the tax filing season and ends up preparing only 9. Bill anticipates preparing 10 returns but ends up preparing 12 Under these circumstances Only the returns prepared by Bob must be filed 3. Only the returns prepared by Bill must be filed C. All of the returns prepared by both Bob and Bill must be e-filed D. Neither the returns prepared by Bob nor those prepared by Bill must be e-filed