David's tax professional expressed concern that David's business records were not complete. David has made several deposits to his business account from his personal account this year. He needed the funds for working capital since sales have been sluggish. He did not identify those deposits in his bank records. She asked him to identify the source of each deposit to his business bank account. Why would the tax professional ask David to identify the deposits?

a) She did not want to take the time to do the work herself.
b) She needs the amounts to calculate depreciation.
c) She needed to determine the correct amount of office expenses for the year.
d) She knew that upon an audit, the IRS could label any unidentified deposits as revenue.