Question 31 of 70. Paid preparers must sign any tax return with a claim for refund. They must also keep a completed copy of the return or claim for refund, or retain some type of record or list, which includes the taxpayer's name, identification number, and tax year. The record or list must be available for inspection if requested. How long must the record or list be retained and available for inspection? C C For a three-year period following the close of the tax return period in which the claim for refund was requested. L For a four-year period following the close of the tax return period in which the claim for refund was requested For a ten-year period following the close of the tax return period in which the claim for refund was requested. For a three-year period following the date the tax return was filed in which the claim for refund was requested Mark for follow up Question 32 of 70. Daniel and Joseph were married on October 15, 2021. They wish to file only one return. What is Daniel's and Joseph's correct and most favorable 2021 filing status? C Head of household. Married filing jointly. Married filing separately. Single. Mark for follow up I