A Substitute Check

A substitute check:

A) is basically a copy of the original check that shows both the front and back of the original check.
B) is not suitable for automated processing in the same manner as the original but is used by the banks for storage of the information on an original check after processing.
C) bears a legend stating that it is only a copy of a check and that it is not to be used in the same way as the original.
D) cannot be used as a receipt for taxes.