Upon completing the preparation of a U.S. individual tax return, a member/preparer must sign the return under the following declaration: 'declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. Which of the following is correct regarding a preparer's responsibility based on this statement? The declaration does not apply to return information furnished by third parties The member is required to verify supporting data A member may rely on all information provided by the taxpayer even if it appears to be incorrect All of the above are correct Neither a., b. nor c. is correct