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Michael Young, an Authorized Internal Revenue Service e$-$file Provider, prepared and electronically transmitted the Form $1040$ return of Vivian Blue to the Internal Revenue Service.

The Internal Revenue Service notified Michael that the electronic portion of Vivian's return was rejected for processing. Which statement listed below best explains what Michael must de$?$

Select one:

$$Michael must advise the taxpayer that the return may never be filed electronically.

Vivian must return to the office, sign a paper copy of Form $1040$ and mail it to the Internal Revenue Service

$$If Michael cannot correct the error with the information in his possession, he must tal reasonable steps to inform the taxpayer of the rejection within $24$ hours and provide the taxpayer with the reject code$($s$)$ accompanied by an explanation

C$.$

Michael must mail a paper copy of the return to the IRS with the original Form $8453$ that Vivian signed

d$.$ If Michael cannot correct the error with the information in his possession, he must ta reasonable