The PATH Act of 2015 requires Tax Professionals to do what-if information from a taxpayer is not clear or appears inconsistent?

Ask additional questions to seek clarification and document the taxpayer's responses.

Rely solely on the tax software to comply with all due diligence requirements.

No additional action is required as long as the taxpayer files a tax return by the due date, including extensions.

Do not allow the taxpayer to claim the Earned Income Tax Credit (EITC) or the Additional Child Tax Credit (ACTC)