With no explanation, chose the best option from "A", "B", "C" or "D". must report it to the IRS every year as part of the IRS’s regulation of offshore banking, and in part because they need the information to access their foreign bank accounts.” In re Grand Jury Investigation M.H., 648 F.3d at 1076. The Fifth Circuit has concluded similarly, stating that records are “customarily kept” in satisfaction of the required records exception’s second prong where they “are of the same type that the witness must report annually to the IRS pursuant to the IRS’s regulation of offshore banking: the name, number, and type of aceount(s), the name and address of the bank where an account is held, and the maximum value of the account during the reporting period.” In re Grand Jury Subpoena, 696 F.3d at 435; see also In re Grand Jury Investigation M.H., 648 F.3d at 1075 (<HOLDING>). This Court agrees. Accordingly, the records

A: holding the doctrine applied in a case of mistake
B: holding in a nearly identical case that second prong of required records doctrine met
C: holding that records relating to a student court were not education records
D: holding plaintiffs burden was to show that the misconduct for which she was discharged was nearly identical to that engaged in by a male employee whom her employer retained internal quotation omitted
B.