This is Jorge & Paula Ramirez. They are new clients to H&R Block for tax preparation. Jorge has his US passport. Paula has her Mexican Matricula card and ITIN letter. They will have a refund and will want a Federal and State Refund Transfer loaded to an Emerald Card to pay for their fees. Do Jorge and Paula have sufficient identification to comply with regulations?

A.) Jorge does; Paula does not.

B.) Jorge does not; Paula does.

C.) Both Jorge and Paula's documents are sufficient to meet identity requirements.

D.) None of the above.