The IRS requires you maintain electronic or paper copies of your clients records for how many years?

Select one:

a$.$ Five $(5)$ years from the date the return was filed or from the due date of the return, whichever is later

b$.$ Ten $(10)$ years from the date the return was filed or from the due date of the return, whichever is earlier

c$.$ Three $(3)$ years from the date the return was filed or from the due date of the return, whichever is later

d$.$ Two $(2)$ years from the date the return was filed or from the due date of the return, whichever is earlier