A practitioner is engaged to prepare a client's federal income tax return for 20X1 and 20X2. The practitioner files the 20X1 return on the client's behalf and provides copies of the 20X1 return and all related documents to the client. After the 20X2 return is prepared, the client disputes the fees for the 20X2 tax engagement, terminates the relationship, and requests all tax returns and related records. The client has not yet paid for preparation of the 20X2 return. Under IRS Circular No. 230, which records must the practitioner return to the client