Sara volunteered to prepare tax returns for VITA. Sara accidentally revealed the name and address of one of the clients to a friend who sold financial products. The friend contacted Sara's client in an attempt to sell an annuity. Can Sara be subjected to a penalty for disclosing the information?

a) Yes, because the law extends the definition of a tax return preparer to include volunteers.

b) No, because Sara was not paid to prepare the return.

c) No, because volunteers are exempt from the disclosure provisions.

d) Yes, because the friend attempted to sell something to the client.