Chloe is a permanent resident (green card holder), and she comes to you to have her taxes prepared. She tells you that she has a signature authority over a foreign bank account, but the aggregate maximum value of this account did not exceed $10,000 at any time during the year. She does not have any other foreign assets, nor does she have any ties to a foreign trust. Given the information provided, which of the following forms would you complete?

a) Schedule B, Interest and Ordinary Dividends.

b) FinCen Form 114 (FBAR)

c) Form 8867, Paid Preparer's Due Diligence Checklist

d) Form 8938, Statement of Specified Foreign Financial Assets.