When conducting a thorough interview to determine whether a taxpayer should apply for an ITIN, which of the following would be an appropriate action for a tax preparer to take?

Ask questions to determine how many days the applicant has been physically present in the United States.

Inform the taxpayer that they must be lawfully present in the United States before the application can be completed.

Question the validity of the documents provided.

Report any ITIN$/$SSN mismatch to their manager.

A duly executed and authenticated Taxpayer Statement of Understanding.

A signed Publication $2043,$ IRS Refund Information Guidelines for the Tax Preparation Community.

That the tax preparer challenge the validity of information the taxpayer provides after the appropriate inquiries have been made.

That the tax preparer take the time to advise the taxpayer regarding all aspects of their income tax return.