With regards to negotiating a taxpayer's refund check, a tax preparer that is also a financial institution, but has not made a loan to the taxpayer on the basis of the taxpayer's anticipated refund, all of the following transactions except:

A. Cash a refund check and remit all of the cash to the taxpayer

B. Endorse a taxpayer's refund check and electronically direct payment into an account owned and controlled by the practitioner for an income tax return the practitioner prepared

C. Accept a refund check for deposit in full to a taxpayer's account provided the bank does not initially endorse or negotiate the check

D. Endorse a refund check for deposit in full to a taxpayer's account pursuant to a written authorization of the taxpayer