Jenny James is a CPA who is representing Steve and Ashley O'Brien before the Wage and Investment Division of the Internal Revenue Service. The IRS is questioning Steve and Ashley on contributions that were listed on page 2 of their 2017 Form 1040. While reviewing the documentation provided by Steve and Ashley, Jenny discovers contributions that were made to a non-qualified organization. What is the appropriate action for Jenny to take?

A. Jenny must advise Steve and Ashley on how to keep the inaccuracy from being discovered by the IRS

B. Jenny must notify the Internal Revenue Service that she is no longer representing Steve and Ashley by withdrawing her Form 2848

C. Jenny must advise Steve and Ashley promptly of the inaccuracy and the consequences provided by the Internal Revenue Code and Regulations for such an inaccuracy

D. Jenny must immediately advise the Internal Revenue Service examiner of the non-qualified contributions