Final answer:
The correct answer is that an attorney must deposit into the client trust account legal fees and expenses that have not been earned, and these may be withdrawn at any time after they are earned.
Step-by-step explanation:
An attorney must deposit into a client trust account legal fees and expenses that have not been earned; these funds are held in trust until they are earned or incurred. Once the legal fees have been earned or the expenses incurred, the attorney may withdraw these funds from the client trust account. The correct answer to the student's question is therefore option C: fees and expenses that have not been earned; they may be withdrawn at any time after they have been earned or incurred, following the proper accounting and notification procedures as required by law and ethical rules.