Carson, LLP, audited Best Corporation's financial statements for the year ended December 31, Year 1. On February 15, Year 3, Carson gave Best permission to reissue the report previously issued on and dated March 1, Year 2. When is the cutoff date for Carson's responsibility on the reissued report? February 15, Year 3. December 31, Year 2. December 31, Year 1. March 1, Year 2.

• a.February 15, Year 3.

• b.December 31, Year 2.

• c.December 31, Year 1.

• d.March 1, Year 2.