Telcom Industries engages Welsh & Co$.,$ CPAs, to prepare its annual financial statements and tax returns.Before either of these engagements is completed, Telcom terminates the relationship and asks the firm to provide all records that Telcom provided to the firm, the firm's working papers, and its partially completed work product. Telcom has not paid Welsh for either service. Under the "Records Requests" interpretation, which records, if any, may Welsh retain?No records may be retained.Welsh's working papers and partially completed work product.Records Telcom provided to Welsh. Any records that Welsh chooses to retain.