Amanda Jones is a tax practitioner who is representing Sean and Diane Smith before the Wage and Investment Division of the Internal Revenue Service. The IRS is questioning Sean and Diane on contributions that were listed on their 2018 Form 1040. While reviewing the documentation provided by Sean and Diane, Amanda discovers contributions that were made to a non-qualified organization. What is the appropriate action for Amanda to take? A. Amanda must advise Sean and Diane on how to keep the inaccuracy from being discovered by the IRS B. Amanda must advise Sean and Diane promptly of the inaccuracy and the consequences provided by the Internal Revenue Code and Regulations C. Amanda must notify the Internal Revenue Service that she is no longer representing Sean and Diane by withdrawing her Form 2848 D. Amanda must immediately advise the Internal Revenue Service examiner of the non-qualified contributions