Which of the following statements is true regarding records required to be maintained by return preparers? A. Tax return preparers are required to maintain a complete copy of each return or claim for refund they have filed for 3 years after the return period, or are required to maintain a list of the names, identification numbers, and tax years for whom returns are prepared and to keep this list for 3 years after the return period. B. Tax return preparers are required to maintain a complete copy of each return or claim for refund they have filed for 3 years after the return period. C. Tax return preparers are required to maintain a list of the names, identification numbers, and tax years for whom returns are prepared and to keep this list for 3 years after the return period. D. Tax return preparers are required to maintain a complete copy of each return or claim for refund they have filed for 3 years after the return period and are required to maintain a list of the names, identification numbers, and tax years for whom returns are prepared and to keep this list for 3 years after the return period.