In order to avoid a tax return preparer penalty when determining earned income credit eligibility, a tax return preparer must do each of the following, except:

A$.$

Dispose of earned income credit documentation after return preparation.

B$.$

Document the earned income credit calculation, including the method and information used to make the computation.

C$.$

Complete and submit a Paid Preparer's Due Diligence Checklist.

D$.$

Make reasonable inquiries if the information furnished to the preparer appears incorrect.