A tax return preparer is subject to a penalty for knowingly or recklessly disclosing corporate tax return information if the disclosure is made

A. So that a third party may solicit business from the taxpayer.
B. To permit the tax processor to compute the taxpayer's liability electronically.
C. For peer review.
D. Under an administrative order by a state agency that registers tax return preparers.

Answer: A. So that a third party may solicit business from the taxpayer.