Terry Industries engages Rose & Co., CPAs, to prepare its annual financial statements and tax returns. As soon as Rose completes the services, Terry pays for the services and terminates the relationship and asks the firm to provide all records and work product. What records or other information should Rose provide to Terry under the “Records Requests” interpretation?

a) Any and all records, working papers, and work product.

b) All working papers and work product.

c) Records that were provided to Rose and any work product.

d) Whatever records it wishes to provide.