Terry Industries engages Rose & Co., CPAs, to prepare its annual financial statements and tax returns. Before either of these engagements is completed, Terry terminates the relationship and asks the firm to provide all records that Terry provided to the firm, the firm's working papers, and its partially completed work product. Terry has not paid Rose for either service. Under the Records Requests interpretation, which records, if any, must Rose provide to the client?

Any records that Rose chooses to provide.

Rose's working papers and any partially completed work product.

Records that were provided to Rose by Terry.

All requested records must be provided.