In order for a tax preparer to possess the limited client representation rights before the IRS granted to AFSP participants, the preparer must participate in the Annual Filing Season Program in the year of return preparation. What additional requirement, if any, must the preparer meet?

A$)$ No additional requirements must be met

B$)$ The preparer must be an AFSP participant in the year of representation

C$)$ The preparer must have possessed a PTIN for three consecutive years

D$)$ The preparer must provide evidence of having received continuing education during the year of representation