Suzie is a victim of tax refund theft. Suzie's information was stolen when hackers accessed her information from a former employer's computer. At no point was Suzie involved with the theft. What consequences does Suzie face? 

A Suzie must reimburse the IRS for the amount of refund the thief received. 

B Suzie must determine who the thief was to receive a refund.

C Suzie faces a delay in receiving her tax refund and will have to use an identity protection PIN to file future returns. 

D Suzie is ineligible to claim a tax refund.