Which of the following statements is true as related to e-signatures on E-File Authorization Forms? a) b) c) d) The self-select PIN requires the preparer to enter their clients PIN and the prior year California AGI prior to e-filing the taxpayer's tax return. The practitioner PIN can be used on FTB 8453 or FTB 8879. A practitioner PIN or self-select PIN is considered an e-signature used in filing tax returns electronically. Tax preparers can choose a PIN for their clients and enter it on FTB 8453 or FTB 8879 before electronically files the client's tax return