Mary, a member, prepares individual tax returns for Joe and Marla Cummings. Mary was engaged to prepare these returns by Marla and has exclusively dealt with Marla during their professional engagement. Joe and Marla are in the process of getting a divorce and Joe has directed Mary to withhold joint tax information from Marla. In this set of circumstances, which of the following is correct as it relates to the confidential client information rule?Mary cannot provide the joint tax information to Marla because Joe told her not to disclose it$.$Mary must consult with her state's Board of Accountancy before doing anything.Mary may provide the joint tax information to Marla because both Joe and Marla are considered to be Mary's client.Mary must consult with an attorney before doing anything.