When a taxpayer signs a return under penalties of perjury he or she is attesting to the fact that:

A. the taxpayer has examined the return and assures that the information contained therein is absolutely true and correct.

B. the preparer has examined the return and to the best of the preparer's knowledge and belief the information contained therein is true, correct and complete.

C. the taxpayer has examined the return and the taxpayer has no knowledge or belief that the information contained therein is true, correct and complete.

D. the taxpayer has examined the return and to the best of his or her knowledge and belief the information contained therein is true, correct and complete.