Elliott and Elena are a married couple with a young son, James. Joshua has been asked to prepare his tax return. As part of his interview process, Joshua requests his Social Security cards. Elliott and Elena have their cards, but they have lost James's card. They give Joshua a Social Security number that they think is correct for his son. What should Joshua do?

a) Use the number given to James as the couple thinks it is the correct number.

b) Inform your customers that they must have a Social Security card to make the refund.

c) Inform your clients that the Social Security number must be verified before completing and submitting the form.

d) Inform your clients that you can prepare the return based on a temporary ITIN for James while his Social Security card is restored.