Taylor, a member, is preparing the individual tax returns for Jack and Sally Rider for the year 20X9. Taylor was engaged to prepare these returns by Sally and has exclusively dealt with Sally during their professional engagement. Taylor has prepared returns for the Riders for the past five years and has never met with nor spoken with Jack. Who is considered Taylor's client?

A) Sally only B) Jack only because he is considered the taxpayer C) Both Jack and Sally

D) None of the above