Can a preparer negotiate any portion of a client's refund? Select one: a. Yes; The prepaper can negotiate some of the refund, but no more than half. b. Yes; The tax preparer can cash the check or receive the deposits and disburse them to the taxpayer however they choose. c. No; The preparer cannot negotiate any portion of the refund, and has no access (legally) to any third party to assist. Only the IRS directly sends a check or a direct deposit to the taxpayer's account. d. No; The preparer does not get a chance to negotiate a portion of the refund, but there do exist third party banks who facilitate this process (known as "bank products" in the industry)