Mcdaddy, a member, prepared a personal tax return for Ferguson for the year 20X4 which was filed electronically on April 15, 20X5. In September 20X5, the 20X4 return was audited and the examination resulted in the disallowance of Deduction A. The examination concluded on November 1, 20X5. In march 20X6, McDaddy is in the process of preparing a personal tax return for Ferguson for the year 20X5 and Ferguson wants McDaddy to include Deduction A in the tax return. Which of the following statements is true regarding McDaddy's responsibilities as it relates to taking the previously disallowed Deduction A on Ferguson's 20X5 tax return?

a) McDaddy is bound by the disallowance of Deduction A on the 20X4 tax return and is not allowed to sign a return for 20X5 that contains Deduction A.

b) If the disallowance of Deduction A was caused by a lack of documentation, McDaddy may recommend taking Deduction A and can sign the return.

c) Sine the taxing authorities will always rule in the same manner regarding Deduction A as it relates to Ferguson, McDaddy is bound b the disallowance of Deduction A on the 20X4 tax return and is not allowed to sign a return for 20X5 that contains Deduction A.

d) none of the above.