Aaron, who is not a dependent and is self$-$employed, states he wishes to claim the Earned Income Credit $($EIC$)$ this year for his $29-$year$-$old dependent child. Aaron tells you he earned $$35,900$ from his business but has no records to substantiate income orexpenses. Both Aaron and his child reside in the U$.$S$.$ Aaron tells you that the child lives with him, is not married, is disabled, and hasnever had a job. Based on the IRS's due diligence rules, how should a tax preparer proceed when a client like Aaron cannotsubstantiate their income or expenses?

They would need to inform the client that they cannot claim EIC.

The tax preparer cannot prepare the return.

The client can make a Form $1099-$MISC to document their own income.

The tax preparer must assist the client in preparing a reconstruction of income and expenses and keep a copy of the reconstruction in

the H&R Block office file.