Tanner Is the Accountant for Cheatam and Sons Co

Tanner is the accountant for Cheatam and Sons Co.For many years he has kept two sets of books,one with real figures and another with figures he uses when the IRS audits.When Tanner,while working on Cheatam's books,is arrested for fraud,what will happen to the books?

A) They are privileged communications and therefore inadmissible as evidence against Tanner.
B) They are protected by the Fifth Amendment and therefore are inadmissible.
C) They may be admitted as evidence since the Fifth Amendment does not protect business records.
D) They may be admitted as evidence only if Tanner consented to a search of his offices.