Pursuant to Treasury Circular 230, which of the following statements about the return of a client's records is correct?a. The practitioner may retain copies of the client's records.b. The client's records are to be destroyed upon submission of a tax return.c. The practitioner does not need to return any client records that are necessary for the client to comply with the client's federal tax obligations.d. The existence of a dispute over fees generally relieves the practitioner of responsibility to return the client's records.e. None of the above