To which of the following federal tax return filers does the e-file requirement NOT apply?

A)	Audrey, an enrolled agent, preparing a tax return for a client.
B)	Bob, who is filing a tax return as a fiduciary.
C)	Shirley, a CPA, who is filing a client's tax return.
D)	Tom, a registered tax return preparer, filing a federal tax return for a client.