Which of the following licensed Oregon tax preparers may disclose confidential client information?

Amelia prepared a return for Gretchen, who has a chronic medical condition. After the return was filed, Gretchen received a letter from the IRS. Because Gretchen was in the hospital at the time, Gretchen's daughter, Kayla, set up a meeting with Amelia to discuss the letter. Kayla provided Amelia with signed, written consent from Gretchen for Amelia to discuss her return with Kayla.

Kavita prepared a return for Caleb, who filed married filing separately. Shortly after filing Caleb's return, Kavita was contacted by Caleb's wife, Donna, who asked Kavita to send her a copy of Caleb's return because she needed information from it to prepare her own separate return.

Mitch has prepared joint returns for Mildred and Darin for the last ten years. While Mildred and Darin were away on vacation, Mitch was contacted by their financial planner who asked if Mitch would provide some information about the return that she could use to prepare some trust documents for Mildred and Darin. Mitch called Mildred and Darin and confirmed by phone that they consented to Mitch sharing this information.

Wanda prepared a return for Benicio, who is a local celebrity. After the return was filed, a series of news stories were aired alleging that some of Benicio's income came from unsavory sources. Wanda received a request from a reporter for Benicio's tax returns.