Which of the following is a true statement regarding the possession of a clients records by a tax practitioner?Question $15$ Select one:a$.$At the request of a client, a practitioner must promptly return any and all records of the client that are necessary for the client to comply with his or her federal tax obligationsb.Once records have been returned to a client, the practitioner cannot be in possession of any copies related to the returned recordsc.If there exists a dispute over fees owed to the practitioner by the client, then the practitioner is under no obligation whatsoever to return any tax records in his or her possession until the fee dispute has been reasonably resolvedd.All of the above statements are true