Question 5 of 15. All of the following are requirements for a Tax Professional to meet the due diligence knowledge requirement EXCEPT: Verification and proof of relationships claimed. Not knowing or having reason to know that any information used in determining the taxpayer's eligibility for or the amount of the credit is incorrect. Contemporaneously documenting in the files the additional inquiries made and the client's responses to these inquiries Not ignoring the implications of information furnished to or known by the preparer. Mark for follow up