Which of the following options correctly describe the limitations on direct deposit of a refund of federal tax s that are designed to prevent fraud?

A. A maximum of three IRS deposits per year may be made into one account

B A cancelled check must be attached to the form 8879 for for taxpayers who select direct deposit

C. A social security card and a photo ID are copied to show proof of identity

Dolly one refund may be deposited per account per year