There Are a Number of Offenses That May Expel a CPA

There are a number of offenses that may expel a CPA from membership in the AICPA. Which of the following is not one of these offenses?

A) The willful failure to file any income tax return that the CPA, as an individual taxpayer, is required by law to file.
B) The willful filing of a fraudulent income tax return on a client's behalf.
C) Conviction of a crime punishable resulting in 6 months in incarceration.
D) The willful aiding in the preparation of a false and fraudulent income tax return.