A client claims to have driven $50,000$ miles for business purposes during the preceding year and wishes to deduct all of the mileage. The CPA suspects that the client is overstating the amount of mileage actually driven for business purposes. According to Treasury Department Circular $230,$ the CPA should do which of the following?

A$.$

Put a note in the client's file indicating that the client made an oral declaration about mileage driven for business purposes.

B$.$

Deduct only the amount of mileage for business purposes that the CPA believes is reasonable.

C$.$

Prepare the tax return without asking any questions.

D$.$

Make reasonable inquiries about the information supplied.