Bill Is the Accountant for Cheatam and Sons Co

Bill 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 will use in case the IRS audits. When Bill, 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 Bill.
B) They are protected by the Fifth Amendment and therefore are inadmissible.
C) They may be admitted as evidence since they were taken pursuant to a valid arrest.
D) They may be admitted as evidence only if Bill consented to a search of his offices.