With regards to negotiating a taxpayers 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 taxpayers anticipated refund, may complete all of the following transactions except:

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

B. Endorse a taxpayers 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 taxpayers account provided the bank does not initially endorse or negotiate the check

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