You are in the process of preparing a tax return for a customer. You determine that he does not meet the qualifications criteria for return preparation because he has a complex tax issue that is outside of the Taxpayer Assistance Center criteria. What would you do in this situation? 

A. Provide the taxpayer with the needed forms and instructions to prepare the return himself. 

B. Ask your manager for an exception so you can prepare the return. 

C. Complete the return but inform the customer that it is a one-time exception. 

D. Prepare the return for the customer without addressing the tax issue that is outside the Taxpayer Assistance Center criteria. 

E. Apologize to the taxpayer and advise him that you will not be able to assist with his return