Which of the following would be an unacceptable reason for omitting information on a tax return?

Which of the following would be an unacceptable reason for omitting information on a tax return?

A.) The information is not available. The accountant estimates that it could impact the tax liability by anywhere from 0% to 25%.

B.) There is genuine uncertainty about the meaning of the question in the context of this return.

C.) The answer would not cause the return to be incomplete.

D.) The answer is complex and voluminous.

Correct choice: The answer is complex and voluminous.