To comply with e-file procedures, what must a provider do to advertise that taxpayers may use pay stubs in lieu of Form W-2?

a. Wait until after February 15 to actually submit the return to the IRS

b. Disclose that the provider is going to wait until after February 15 before actually submitting the return to the IRS

c. Advertise that the provider will help the taxpayer contact the IRS about this matter before submitting the return

d. There are no circumstances in which a provider may advertise that it can use pay stubs in lieu of Form W-2