Under Treasury Department Circular No$.230,$ which of the following is an example incompetence or disreputable conduct?

A$.$ Conviction of any criminal offense involving dishonesty or breach of trust

B$.$ Conviction of any misdemeanor offense under Federal, State, or local law

C$.$ Willfully disclosing a taxpayer$$s tax return information with the consent of the taxpayer

D$.$ Due to reasonable cause, forgetting to sign a tax return prepared by the practitioner when the practitioner$$s signature is required by federal tax laws