According to the PCAOB, which of the following tax services may be provided jointly with the audit of an issuer's financial statements without impairing independence?

A、
Planning and issuing an opinion in favor of the tax treatment of an aggressive tax position .
B、
Reviewing a proposed transaction and informing the client of the tax consequences .
C、
Providing consultations under a contingency fee arrangement .
D、
Preparing tax returns for an individual in a financial oversight reporting role during the audit period .