The Internal Revenue Service (IRS) Has Recently Issued a Subpoena

The Internal Revenue Service (IRS) has recently issued a subpoena duces tecum to Values Corp. The IRS wants access to the last five year's tax returns and related documents of Values to ensure that Values has met all its tax liabilities. Values claims that all its tax papers are in order and IRS's motive is to harass political opponents of the incumbent administration (Values was one of the top 100 donors during the last election year) . The strongest argument that Values may make concerning the subpoena is that the subpeona:

A) is invalid because the IRS investigation is not being conducted for a legitimate purpose.
B) need not be obeyed because it violates Values' Fifth Amendment privilege against compulsory testimonial self-incrimination.
C) need not be obeyed to its fullest extent because it is not sufficiently specific and is unreasonably burdensome.
D) is invalid unless the IRS satisfies the "probable cause" standard required by the Fourth Amendment for the issuance of a search warrant.