Taylor, a member, is preparing the individual tax returns for Jack and Elodie Frank for the year $20$X$9.$ Taylor was engaged to preapre these returns by Elodie and has exclusively dealt with her during their professional engagement. Taylor has prepared the returns for the Franks for the past $5$ years and has never met nor spoken with Jack. Who is considered Taylor's client? a Elodie only because seh has been the exclusive contact b Jack only because he is considered the "taxpayer" c Both Jack and Elodie d None of the above