Martin, a paid tax preparer , is completing a tax return for Cindy (26) who wants to claim Maria (16) and Charlie (15) as her qualifying children for the Child Tax Credit (CTC ) and Earned Income Tax Credit (EITC ). What must Martin do?

A. Verify all requirements are met to claim the CTC and EITC for each child. 

B. Require consent from the children's father. 

C. Consult with an IRS agent. 

D. Prepare Cindy's return and assume that Maria and Charlie are her qualifying children without asking any questions