1. Terry Industries, a former tax client of Rose & Co., CPAs, sends an email requesting any and all records relating to the company in Rose's files. When the relationship was terminated, Rose returned all client records and work product to Terry. Under the Records Requests interpretation, which records, if any, must Rose provide to the client as a result of this subsequent request?
   1. Rose is not required to provide the same information it previously provided.
   2. All working papers and work product.
   3. All client records, working papers, and work product.
   4. All client records and work product.