Which of the Following Statements About the Statements on Standards

Which of the following statements about the Statements on Standards for Tax Services is true?

A) The CPA may in good faith rely on information provided by the taxpayer, without verifying the reliability of that information if reasonable inquiries are made where the information furnished appears to be incorrect.
B) A CPA is never allowed to use a taxpayer's estimates when preparing a tax return.
C) The CPA should not recommend that a taxpayer take a certain position if there is any doubt as to whether the position would be approved by the IRS upon audit.
D) The CPA must tell the IRS upon becoming aware that an error has been made on a past tax return.