uestion $1(1$ point$)$

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A tax return preparer may disclose information obtained from the taxpayer without being subject to civil and criminal penalty if such disclosure is:

a$)$ for other than the specific purpose of preparing a tax return

b$)$ pursuant to any provisions of the code, or to a court order

C$)$ pursuant to fulfillment of his own financial goals

d$)$ required for the growth of his profession