Kimberly is a personal financial planner who provides integrated financial planning with an emphasis on income tax planning. She is registered with the SEC as an investment adviser. Kimberly wants to sell open-end mutual funds to her clients. Does she have to register with FINRA?

A. No, because of the income tax planning she is exempt under the Investment Advisers Act of 1940.

B. No, because she is already registered as an investment adviser.

C. Yes, she is providing investment advice.

D. Yes, she will be selling open-end mutual funds.