How many future years will the IRS record to the Centralized Authentication File $($CAF$)$ at the taxpayer$$s request based on receipt of a valid Form $2848$ authorizing representation for tax years or periods?

A$.$

December $31$ of year of receipt $+2$ years.

B$.$

December $31$ of year of receipt $+4$ years.

C$.$

December $31$ of year of receipt $+3$ years.

D$.$

December $31$ of year of receipt $+1$ year.