Acpa prepared a tax return for a client who will receive a refund check. the client is traveling abroad and asked the cpa to pick up the check at the client's home address. under treasury circular 230, any of the following actions, if taken by the cpa relating to the refund check, would be a violation of the rules of practice before the internal revenue service, excepta. holding the check for safe keeping and awaiting the client's return. b. endorsing the check and depositing it into the client's bank account. c. holding the check until the client is billed, then endorsing and depositing the check into the cpa's account as payment for the bill. d. endorsing the check and depositing it into an escrow account for the client's benefit. e. none of the above