An Accountant Has Prepared Tax Returns for a Client for Several

An accountant has prepared tax returns for a client for several years and been paid until last year.The accountant has a possessory lien over:

A) all the tax documents in the accountant's possession.
B) the client's lineage.
C) all the tax documents in the accountant's possession and the client's vehicle if it is left at the accountant's premises.
D) only the tax documents relating to the last year.