Receipt of a Centralized Authorization File $($CAF$)$ number indicates which, if any, of the following with respect to the recipient?

A$.$

None of the answers are correct.

B$.$

Certification that an enrolled agent is in an $$active$$ status according to the IRS records.

C$.$

Recognition or authorization to represent taxpayers before the IRS.

D$.$

Receipt by the IRS of certification from a state that an attorney or a CPA has completed continuing professional education requirements and possesses a current license.