Which of the following would be required to register for a Preparer tax identification number? a)CPA preparing returns in exchange for service but receives no monetary compensation B)CPA preparing returns for family and friends for no charge C) CPA preparing a return for an entity as an employee of that enity d) CPA assistant who enters taxpayers' data into an electronic tax return system. A tax return preparer may disclose or use tax return information without the taxpayer's consent to a)facilitate a lender credit evaluation of the tax after the lender signs a confidentiality agreement b)accommodate the request of a financial institution that needs to determine the amount of taxpayers sent to it to be forgiven c) evlaute by the quality or peer review d)help taxpayer family member with a tax issue.