First National Bank Does Not Have the TINs of Several

First National Bank does not have the TINs of several borrowers with mortgage loans. What should the bank do to fulfill the mortgage interest reporting regulations?

A) Mail a one-time request for TINs by certified mail to each borrower who has failed to provide one
B) Post a notice in its mortgage lending lobby that TINs are required for mortgage loans
C) Mail a separate request for TINs annually to borrowers who have failed to provide one
D) Include a request for TINs in the annual mailing of the payment coupon book