With regard to the EITC, CTC$,$ ACTC, ODC, AOTC, and HOH due diligence requirements, which of following is incorrect?

Group of answer choices

The IRS has no reasonable basis for expecting a preparer to have a certain level of knowledge of the tax laws.

A preparer must make reasonable inquiries if the information furnished by the taxpayer appears to be incorrect, inconsistent, or incomplete, and be well$-$informed to be able to make these inquiries.

A preparer cannot ignore the implication that the information furnished by the taxpayer appears to be incorrect, inconsistent, or incomplete.

A preparer must document questions asked and the taxpayer's answer at the time of the interview.

a tax preparer tells his taxpayer that