Form $8879-$ IRS e$-$file Signature Authorization is the declaration document and signature authorization for an e$-$filed return filed by an electronic return originator $($ERO$).$ Which of the following statements is incorrect regarding Form $8879?$OA$.$ The ERO completes Form $8879$ when the Practitioner PIN method is usedOB. The ERO completes Form $8879$ when the taxpayer authorizes the ERO to enter or generate the taxpayer's personal identification number $($PIN$)$ on his or her e$-$filed individual income tax return C$.$ The ERO should attach Form $8879$ to the taxpayer's return and send it to the IRSOD. The ERO can sign Form $8879$ using a rubber stamp, mechanical device $($such as a signature pen$),$ or computer software programPREVIOUSNEIT