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, may Rose retain?

A. Records that were provided to Rose

B. Any records that Rose chooses to retain

C. No records may be retained

D. Rose`s working papers and partially completed work products