Taxes R Us, a CPA firm, has notified Mr. Jones that his federal income tax return and extension for 2006 is completed and ready to be mailed to the IRS.Mr. Jones requests an estimate of his payment.He then complains that Taxes R Us accounting fees are too high priced and demands his records so he can go elsewhere.What must Taxes R Us do?

a. Taxes R Us must return the entire file of records provided by Mr. Jones at once because those are his personal belongings.

b. Taxes R Us must allow Mr. Jones to only review and copy all the records he had provided.

c. Taxes R Us must return the documents that the IRS requires attached to a return and allow Mr. Jones to copy the remaining records needed to abide by his Federal tax responsibility.

d. None of the above.