Wilma, a tax preparer, wants to do everything possible to avoid tax preparer penalties for a return's understated tax liability due to intentional disregard of the regulations. Which of the following actions must Wilma take?

a)  Audit the taxpayer's corresponding business operations

b)  Review the accuracy of the taxpayer's books and records

c)  Make reasonable inquiries to determine if the taxpayer's information is incomplete

d)  Examine the taxpayer's supporting documents