Martha is currently under suspension from practice as an attorney in the state of Mississippi. James has received a notice of audit from the Internal Revenue Service for the tax return prepared by Martha. James would like Martha to represent him at the audit proceedings. Can Martha represent James at this audit?

a) Yes, Martha can represent James because she is an attorney.

b) No, Martha cannot represent James because she is currently suspended from the practice

of her profession.

c) Yes, Martha can represent James as an unenrolled preparer.

d) Yes, Martha can represent James as long as she has his written permission.