Fred, Wilma, and Barney all have passed the AFTR exam and work part time preparing taxes for EZ Tax, a firm owned by Betty, a CPA. Based on the following situations, which of the individuals named would meet the definition of a tax return preparer in the Internal Revenue Code?

a) Fred works on a client's tax return and receives some assistance from other preparers. Fred signs the return.

b) Barney offers to prepare a return for his friend Zeke, a plumber, on his own computer software. Zeke offers to install a new water heater in Barney's house if he ever needs it.

c) Fred prepares a tax return for his regular employer, Cloudy Corp.

d) Wilma prepares a tax return on her own computer for her neighbor. To show her

appreciation, her neighbor gives Wilma a $50 gift card.