A tax preparer's client submitted a list of expenses to be claimed on Schedule C of the tax return. The preparer is required to comply with which one of the following conditions?
A. The preparer is required to independently verify the client's information.
B. The preparer can ignore implications of information known by him.
C. Inquiry is not required if the information appears to be incorrect or incomplete.
D. Appropriate inquiries are required to determine whether the client has substantiation for travel and entertainment expenses
